Accounting Principles, Financial Systems and IFRS

Cross-Listed Companies, Navigating International Reporting Standards

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NOVEMBER 20, 2024

For example, while South African companies follow International Financial Reporting Standards (IFRS), the US requires compliance with its Generally Accepted Accounting Principles (GAAP). IFRS is principles-based and allows for some judgment in financial reporting, while GAAP is more rigid, rules-based, and less forgiving.

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Cross-Listed Companies, Navigating International Reporting Standards

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