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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Autore principale:	Andreas Vernando
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Universitas Airlangga 2021-07-01
Serie:	BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Soggetti:	accounting standards for fixed assets u.s. gaap ifrs covid-19 pandemic earnings management
Accesso online:	https://e-journal.unair.ac.id/BAKI/article/view/27735
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