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- W2029929961 abstract "Abstract Accounting courses and textbooks in the United States focus on US generally accepted accounting principles (GAAP). As a result, US accounting students have little exposure to International Financial Reporting Standards (IFRS) and to differences between these standards and US GAAP. To familiarize students with the differences between IFRS and US GAAP, accounting instructors can develop assignments based upon the reconciliation of IFRS to US GAAP net income included in Form 20-F, the annual document submitted to the SEC by non-US firms. The course assignment described in this paper provides students with a “road map” of the differences underlying specific company financial reporting, and helps instructors identify where these differences occur. The assignment represents an innovative way of integrating international financial reporting standards and SEC reporting requirements into a higher level undergraduate or graduate accounting course." @default.
- W2029929961 created "2016-06-24" @default.
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- W2029929961 date "2007-01-01" @default.
- W2029929961 modified "2023-09-24" @default.
- W2029929961 title "Using Form 20-F reconciliations to internationalize an accounting course" @default.
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- W2029929961 doi "https://doi.org/10.1016/j.jaccedu.2007.07.002" @default.
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