Template for Bachelor thesis in International Business

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Fair Value Accounting US GAAP VS IFRS
Fair Value Accounting US GAAP VS IFRS

Figure 6 Fair Value Hierarchy and Reliability Level xxiii Figure 7 Historical Cost Accounting xxvii Figure 8 Fair Value-Based Financial Statement Flow xxvii
Table 1 Fair Value and Historical Cost Measurements Base – US GAAP xv Table 2 IFRS - 13 Valuation Approaches xxiv

List of Figures

Figure 1 Research Framework ix

Figure 2 Financial Statements xii

Figure 3 Fair Value Accounting Application xiii

Figure 4 Fair Value Accounting & Measurement under U.S. - GAAP & IFRS xvii

Figure 5 Impact on Financial Statements - Fair Value Accounting xix

Figure 6 Fair Value Hierarchy and Reliability Level xxiii

Figure 7 Historical Cost Accounting xxvii

Figure 8 Fair Value-Based Financial Statement Flow xxvii

List of Table

Table 1 Fair Value and Historical Cost Measurements Base – US GAAP xv

Table 2 IFRS - 13 Valuation Approaches xxiv

Table 1 Fair Value and Historical Cost Measurements Base – US GAAP 12

Table 2 IFRS - 13 Valuation Approaches 21

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