英文会计论文国际准则的趋同.docVIP

PAGE PAGE 1 CONVERGENCE OF ACCOUNTING STANDARDS ? An examination of the treatment of business combinations under the UK and US GAAP and the IFRS ? A review of the reconciliatory Balance Sheets of 10 European companies POOJA KAUSHIK ABSTRACT This thesis supports global convergence of accounting standards i.e. adoption of the International Financial Reporting Standards. I have chosen the accounting treatment of intangible assets to compare and analyze the increased transparency that IFRS provides in relation to the pre-IFRS UK GAAP and US GAAP. Analysis of the ‘ reconciliation of UK GAAP to I