@incollection{,
	
					
					
					DC1D9EF4EE58E9EBF91C2F22A75EA4AA
				,
	author={{Prof. EdelLemus} and {Carlos Albizu University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}14417
}

@incollection{b0,
	
	
		,
	title={{Dual reporting under U.S. GAAP and IFRS}}
		,
	author={{
			FBellandi
		}}
	
	
		,
	journal={{The CPA Journal}}
		
			77
			12
			
			,
	year={2007}
		
	

}

@incollection{b1,
	
	
		,
	title={{Is an asset and liability approach to revenue recognition suitable for IFRS and US GAAP convergence purpose?}}
		,
	author={{
			HBohusova
		} and {
			DNerudova
		}}
		
	
	
		,
	journal={{The Business Review}}
		
			18
			2
			
			,
	year={2011}
		
	

}

@incollection{b2,
	
	
		,
	title={{Sustainability and ESG reporting frameworks: Issuers have GAAP and IFRS for reporting financials-what about reporting for intangibles nad non-financials?}}
		,
	author={{
			HBoerner
		}}
	
	
		,
	journal={{Corporate Finance Review}}
		
			15
			5
			
			,
	year={2011}
		
	

}

@incollection{b3,
	
	
		,
	title={{Financial reporting outcomes under rules-based and principles-based accounting standards}}
		,
	author={{
			DLCollins
		} and {
			WRPasewark
		} and {
			MERiley
		}}
		
		
	
	
		,
	journal={{Accounting Horizons}}
		
			26
			4
			
			,
	year={2012}
		
	

}

@incollection{b4,
	
	
		,
	title={{IFRS: A summary and update}}
		,
	author={{
			DDickins
		} and {
			BCooper
		}}
		
	
	
		,
	journal={{Internal Auditing}}
		
			25
			6
			
			,
	year={2010}
		
	

}

@incollection{b5,
	
	
		,
	title={{Revenue recognition-joint project of the FASB and IASB}}
		
	
	
		,
	journal={{FASB. Financial Accounting Standards Board}}
		
			,
	year={2014}
		
	

}

@incollection{b6,
	
	
		,
	title={{IASB and FASB publish revised proposal for revenue recognition}}
	
	
		,
	booktitle={{Professional Services Close}}
		
			,
	year={2011}
		
	

}

@incollection{b7,
	
	
		,
	title={{Accounting for consolidated entities and the convergence of U.S. GAAP and international financial reporting standards}}
		,
	author={{
			MLJames
		}}
	
	
		,
	journal={{Proceedings}}
		
			16
			2
			
			,
	year={2009. 2009}
		
	

}

@incollection{b8,
	
	
		,
	title={{Interpreting IFRS}}
		,
	author={{
			SYKenny
		} and {
			RKLarson
		}}
		
	
	
		,
	journal={{Journal of Accountancy}}
		
			208
			4
			
			,
	year={2009}
		
	

}

@book{b9,
	
	
		,
	title={{Intermediate accounting}}
		,
	author={{
			DEKieso
		} and {
			JWeygandt
		} and {
			DWarfield
		} and {
			T
		}}
		
		
		
		
			,
	year={2013}
			,
	publisher={John Wiley & Sons, Inc}
			,
	address={New Jersey}
		
	
	,
	note={th ed.}

}

@incollection{b10,
	
	
		,
	title={{The similarities and differences between the financial reporting standards under United States}}
		,
	author={{
			ELemus
		}}
	
	
		,
	journal={{GAAP versus IFRS. Global Journal of Management and Business Research}}
		
			14
			3
			,
	year={2014}
		
	

}

@incollection{b11,
	
	
		,
	title={{International financial reporting standards: Are they right for the united states}}
		,
	author={{
			JLin
		} and {
			PFink
		}}
		
	
	
		,
	journal={{Journal of Global Business Issues}}
		
			7
			2
			
			,
	year={2013}
		
	

}

@incollection{b12,
	
	
		,
	title={{to IFRS: The case of equity-based compensation}}
		,
	author={{
			MLMcanally
		} and {
			STMcguire
		} and {
			CDWeaver
		}}
		
		
	
	
		,
	booktitle={{Accounting Horizons}}
				
			,
	year={2010}
			24
			
		
	

}

@incollection{b13,
	
	
		,
	title={{Using learning curves for revenue recognition}}
		,
	author={{
			TEMckee
		} and {
			LJ BMckee
		}}
		
	
	
		,
	journal={{The CPA Journal}}
		
			83
			4
			
			,
	year={2013}
		
	

}

@incollection{b14,
	
	
		,
	title={{Is IFRS for SMEs a beneficial alternative for private companies?}}
		,
	author={{
			JCSanders
		} and {
			DLLindberg
		} and {
			DLSeifert
		}}
		
		
	
	
		,
	journal={{The CPA Journal}}
		
			83
			2
			
			,
	year={2013}
		
	

}

@book{b15,
	
	
		,
	title={{Intermediate Accounting}}
		,
	author={{
			JDSpiceland
		} and {
			JFSepe
		} and {
			MNelson
		}}
		
		
		
			,
	year={2011}
			,
	publisher={McGrawHill/Irwin}
			,
	address={New York, NY}
		
	
	,
	note={th ed.}

}

@incollection{b16,
	
	
		,
	title={{Accounting for equity and other comprehensive income: Dual reporting under U.S. GAAP and IFRS}}
		,
	author={{
			PDWalters
		} and {
			CF A
		}}
		
	
	
		,
	journal={{Journal of International Accounting Research}}
		
			10
			1
			
			,
	year={2011}
		
	

}

@incollection{b17,
	
	
		,
	title={{FASB webcast: 2012 chairman's outlook on the FASB with Leslie F}}
		,
	author={{
			JWeiss
		}}
	
	
		,
	journal={{Seidman. Miller GAAP Update Service}}
		
			12
			7
			
			,
	year={2012}
		
	

}