An analysis of the comparability between international corporations resulting from international accounting standards Public


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  • This study compares the accounting standards of three different entities, the United Kingdom Generally Accepted Accounting Principles, the domestic accounting standards of France, and the International Financial Reporting Standards (IFRS). The analysis consists of a comparison between two companies, British Airways and Air France – KLM, for FY 2005, specifically examining differences in the treatments of pension plans, negative goodwill, and presentation. The primary reasons for differences between the domestic standards and IFRS are explained from a descriptive standpoint. The goal of the study is to provide support for the hypothesis that reporting under IFRS will increase the comparability between international corporations, and thus provide stockholders with comparable information with which to make decisions.
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