Publication Year

2011

Keywords

Financial ratios, convergence, GAAP, IFRS

Disciplines

Accounting | Finance and Financial Management

Abstract

Through factual research and company analysis, this paper will be examining the effects that a convergence among United States Generally Accepted Accounting Principles and International Financial Reporting Standards will have on creditors and investors through not only the assessment of the differences between the ratios that are used to make loans or investments, but of how the composition of these ratios will change. The goal of this paper, being divided into various chapters, is to add to the understanding of how a convergence between U.S. GAAP and IFRS will affect the way creditors assess the financial positions of companies in order to make a loan to them, and how their criteria to loan or invest will change with the convergence.

Department 1 Awarding Honors Status

Economics

Creative Commons License

Creative Commons Attribution-Noncommercial 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial 4.0 License

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