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- W2035118330 abstract "Notes that despite moves towards the international harmonization of accounting standards, some important differences remain between UK and US generally accepted accounting principles which affect the comparability of their financial statements. Outlines the development of the UK accounting profession, accounting standards and the regulatory environment, including company law, before discussing the specific differences between UK and US accounting treatment of assets, liabilities, foreign currency translations etc. and in reporting and disclosure requirements. Briefly considers the underlying reasons for them and stresses the importance of understanding them for accountants, investors, security analysts etc." @default.
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- W2035118330 date "2002-01-01" @default.
- W2035118330 modified "2023-09-27" @default.
- W2035118330 title "US and UK GAAP: important differences for financial statement preparers and users" @default.
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- W2035118330 doi "https://doi.org/10.1108/03074350210767645" @default.
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