Reveal Technologies: A Case Of Key Differences Between U.S. GAAP & IFRS And The Impact On Financial Performance Evaluation
- ASU Author/Contributor (non-ASU co-authors, if there are any, appear on document)
- Dr.. Ken S. Brackney, Professor (Creator)
- Institution
- Appalachian State University (ASU )
- Web Site: https://library.appstate.edu/
Abstract: This case gives students the opportunity to apply their knowledge of the differences between U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) by making a series of adjustments to a company's U.S. GAAP basis account balances to reflect IFRS. Students then construct IFRS-based financial statements and compare financial performance measures for the company. Finally, students consider the effects of the different standards as a means of evaluating which gives more insight into the company's financial condition.
Reveal Technologies: A Case Of Key Differences Between U.S. GAAP & IFRS And The Impact On Financial Performance Evaluation
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Created on 2/6/2024
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Additional Information
- Publication
- Stallworth, Lynn and Brackney, Kennard S. (2021). "Reveal Technologies: A Case Of Key Differences Between U.S. GAAP & IFRS And The Impact On Financial Performance Evaluation," Southeast Case Research Journal. Vol. 18 (Summer) No. 1: 1-16. NC Docks permission to re-print granted by author(s). Publisher version of record available at: https://secrj-ojs-shsu.tdl.org/secrj/article/view/626
- Language: English
- Date: 2024
- Keywords
- U.S. Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), accounting, financial statements