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

Honors College Thesis

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Citeable URL: https://ir.library.oregonstate.edu/concern/honors_college_theses/xw42n969g

Descriptions

Attribute Name	Values
Creator	Gibbons, Joy M.
Abstract	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.
License	All rights reserved
Resource Type	Honors College Thesis
Date Available	2007-06-11T18:13:12+00:00
Date Issued	2007-04-23
Degree Level	Bachelor's
Degree Name	Honors Bachelor of Science (H.B.S.)
Degree Field	Business Administration Accountancy
Degree Grantor	Oregon State University
Commencement Year	2007
Advisor	Banyi, Monica
Non-Academic Affiliation	Oregon State University. Honors College
Declaração de direitos	In Copyright
Publisher	Oregon State University
Peer Reviewed	No
Language	English [eng]
File Format	application/msword
File Extent	956416 bytes
Replaces	http://hdl.handle.net/1957/5298

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Miniatura	Título	Data de carga	Acesso	Ações
	Joy_s_Thesis.doc	2017-07-28	Público	Baixar
	Joy_s_Thesis.pdf	2018-07-12	Público	Baixar