תקני חשבונאות מקובלים בארצות הברית.
חומרים נוספים העוסקים ב-US GAAP
- The Missing Twist in the New Proposal for Amendments to IAS 28 on the Equity Method
- מנהלי כספים, מדדי הביצוע הניהוליים הם הרבה יותר מהפכניים ממה שחשבתם וכדאי שתיערכו לכך בדוחות 2024
- It is Time for the IFRS to Adopt Pushdown Accounting
- Unprecedented Disclosure Requirements in IFRS on Business Combinations: Where else should the Trend to adopt the Management Approach Go?
- A Proposed Accounting Model for Recognition of Research and Development (R&D) Costs as Intangible Assets (*)
- מיני קורס – מושגי יסוד בקריאת דוחות כספיים
- Classification of a share-based derivative as a liability instead of equity, solely to prevent manipulations? Let’s map out the major anti-abuse provisions in IFRS according to their degree of legitimacy
- The fixed-for-fixed condition: it’s time to leave the rules behind and move on to a principle-based approach
- Recording the entire provision for expected credit losses as an immediate loss: a proposed solution to the accounting distortion created in an acquisition of financial companies
- Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors