Global Vision Publishing House


IFRSs and US GAAP: Comparative Study


Author : Dr. Vijayesh Kumar
ISBN : 978-93-88612-38-8
Edition : 2nd
Year : 2019
Pages : 240
Size : 7×4
Publisher : Global Vision Publishing House
Price : INR 1,250


About the Book

The new edition throws light on the similarities and differences between IFRS and GAAP. Currently, the majority of countries in the world follow International Financial Reporting Standards guidelines; however, the United States still uses Generally Accepted Accounting Principles. This edition describes the plan for convergence between the two frameworks. The main difference between GAAP and IFRS is that GAAP is considerably rule-based, whereas IFRS is more principal-based which means IFRS has room for interpretation. This edition deals with the Accounting Standards of India and gives insight about the objectives, scope and present status of these Accounting Standards of India.

About the Author

Dr. Vijayesh Kumar is currently working as Assistant Professor in the College of Business Administration, Jazan University, Kingdom of Saudi Arabia. Dr. Kumar has been teaching for a decade in different universities around the world. Dr. Kumar joined Sherubtse College, Royal University of Bhutan, Bhutan as his first International Assignment in February 2005. In June 2008 he was transferred from Sherubtse College to Gaeddu College of Business Studies, Gedu, Bhutan by the Royal University of Bhutan. Dr. Kumar contributed immensely to the development of BBA and B.Com. curriculum for Royal University of Bhutan. During his stay in Bhutan he also served the Colleges as Coordinator- Planning Team, Teacher-In-Charge of Project Work, Academic Advisor and Research Committee Member. His contribution to the Royal University of Bhutan is remarkable.

In December 2009 Dr. Kumar moved to Ethiopia and joined the Department of Management and Accounting, Hawassa University. He contributed immensely to the development and launching of M.Sc. Accounting and Finance Curriculum for the Department of Management and Accounting at Hawassa University, Ethiopia. His service to the Department as Exam Standard Committee Member and Department Committee Member is highly commendable.


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