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Studia Universitatis „Vasile Goldis” Arad – Economics Series
Volume 31 (2021): Issue 3 (September 2021)
Open Access
Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World
Lyudmyla Shkulipa
Lyudmyla Shkulipa
Department of Accounting and Taxation, National Academy of Statistics, Accounting and Audit
Ukraine
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Shkulipa, Lyudmyla
Jul 23, 2021
Studia Universitatis „Vasile Goldis” Arad – Economics Series
Volume 31 (2021): Issue 3 (September 2021)
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Published Online:
Jul 23, 2021
Page range:
75 - 103
Received:
Feb 01, 2021
Accepted:
May 01, 2021
DOI:
https://doi.org/10.2478/sues-2021-0015
Keywords
IFRS
,
GAAP
,
US
,
financial reporting
,
national accounting rules
,
comparative analysis
,
EU
,
standards
© 2021 Lyudmyla Shkulipa, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
