Weak signal: evidence of IFRS and U.S. GAAP convergence from Nokia's 20-F reconciliations

Article Abstract:

13 years of financial reports from Nokia is used to examine the convergence of International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP). As a foreign company on the New York Stock Exchange, Nokia has the option of either reporting under IFRS while also providing reconciliation to U.S. GAAP or prepare their financial statements under the U.S. GAAP.

Telephone and telegraph apparatus, Finland, Telecommunications equipment industry, Nokia Corp., NOK, Powers and duties, United States. Securities and Exchange Commission, Convergence (Social sciences)

---

China Eastern Airlines: People's Republic of China Accounting Standards, International Financial Reporting Standards, or U.S. Generally Accepted Accounging Principles?

Article Abstract:

The China Eastern Airlines prepares two financial statements under International Financial Reporting Standards and the People's Republic of China Accounting Standards but also files Form 20-F as part of their duties as a listed company on the New York Stock Exchange. The airline's varied reporting methods give students the opportunity to compare accounting standards and financial statements.

Air Transportation, Scheduled, And Air Courier Services, China, Airlines, China Eastern Airlines Corporation Ltd.

---

Similar abstracts:

• Abstracts: Making the right comparisons: Novartis AG. GlaxoSmithKline Plc.: international transfer pricing and taxation. Besser Pharma: international accounting for pensions

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.