A B S T R A C T
This instructional case applies a framework-based approach to
explore the concept of comparability in financial reporting and
retrospective application of new accounting policies. The
DaimlerChrysler (DC) case provides an opportunity for you to
research key financial reporting concepts, analyze accounting
policy differences between U.S. GAAP and IFRS, determine adjustments
necessary to convert financial statements from U.S. GAAP
to IFRS, and compute and discuss key ratio impacts following
financial statement conversion. This case demonstrates that transitioning
to IFRS is more than an accounting issue; it provides opportunities
for financial restructuring (e.g., Daimler’s amendments to
pension plans and its 2007 sale of Chrysler). It also illustrates the
importance of professional judgment when initially adopting IFRS
accounting policies. Also, despite FASB and IASB convergence
efforts, you learn that most of the key differences between U.S.
GAAP and IFRS identified in DC’s reconciliations continue today.
This case helps you to: (1) develop skills to interpret and apply
the requirements on first-time adoption of IFRS to a real-world
setting; (2) research key differences between U.S. GAAP and IFRS
and their effects on the financial statements and ratios; and
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جهت خرید فایل به انتهای صفحه مراجعه نمایید
کد محصول : شماره 201
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