ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES
FASB and IASB have differences in setting the accounting standard for fixed asset. The FASB does not allow firms to restore the asset value that has been written down, while the IASB allow companies to recover the asset values that has been written down. These differences have distinct implication t...
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| Autor principal: | |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Universitas Airlangga
2021-07-01
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| Col·lecció: | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
| Matèries: | |
| Accés en línia: | https://e-journal.unair.ac.id/BAKI/article/view/27735 |
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