UK US GAAP comparison: a comparison between UK and US accounting principles
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London
Ernst & Young u.a.
1994
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXV, 577 S. |
| ISBN: | 0749414723 |
Internformat
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| 245 | 1 | 0 | |a UK US GAAP comparison |b a comparison between UK and US accounting principles |c Vivian Pereira ... |
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Datensatz im Suchindex
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| adam_text | DETAILED CONTENTS
CHAPTER 1 INTRODUCTION
1.1 Scope of this book 1
1.2 Setting the scene in the UK 2
1.3 Setting the scene in the US 3
CHAPTER 2 THE DEVELOPMENT OF UK GAAP
2.1 The development of accounting standards 7
2.1.1 TheASC 7
2.1.2 The need for a review of the standard setting process 8
2.1.3 The implementation of the Dealing proposals 8
2.1.4 The Accounting Standards Board 10
2.2 The role of the Companies Act 1985 12
2.2.1 The true and fair concept 12
2.2.2 Statutory disclosure requirements 14
2.2.3 Accounting principles and rules 15
2.3 What is UK GAAP? 16
2.3.1 Principles or practice ? 16
2.3.2 What is generally accepted ? 17
CHAPTER 3 THE DEVELOPMENT OF US GAAP
3.1 Background to public financial reporting 19
3.2 The SEC 19
3.2.1 The influence of the SEC 20
3.3 The Standard setters in the US 21
3.3.1 The Committee on Accounting Procedure 22
3.3.2 The Accounting Principles Board 22
3.3.3 The Financial Accounting Standards Board 23
3.4 The FASB Conceptual framework 24
DETAILED CONTENTS
3.5 What is US GAAP ? 25
3.5.1 The sources of US accounting principles 25
3.5.2 Points of reference 28
CHAPTER 4 PRINCIPAL DIFFERENCES BETWEEN UK AND US GAAP 4.1 Introduction 31
4.2 Business combinations 32
4.3 Capitalisation of borrowing costs 38
4.4 Consolidation policy 39
4.5 Changes in accounting policy 40
4.6 Deferred taxation 41
4.7 Discontinued operations 44
4.8 Dividends payable 45
4.9 Fixed assets 46
4.10 Financial instruments 47
4.11 Foreign currency translation 48
4.12 Investments in marketable equity securities and debt securities 49
4.13 Pension costs — defined benefit plans 50
4.14 Restructuring costs 53
4.15 Revenue recognition 55
4.16 Stocks/inventory 57
CHAPTER 5 DETAILED COMPARISON Section 1 ACCOUNTING CHANGES
1.1 Authoritative pronouncement 62
1.2 Change in accounting policy 62
1.2.1 When can a change in policy occur ? 62
1.2.2 Reporting a change in accounting policy 62
1.3 Change in accounting estimate 66
DETAILED CONTENTS
1.4 Change in reporting entity 66
1.5 Correction of an error in previously issued financial
statements 66
Section 2 BUSINESS COMBINATIONS
2.1 Authoritative pronouncements 70
2.2 General approach 70
2.3 Mergers 70
2.3.1 Conditions for merger accounting 72
2.3.2 Application of merger accounting 82
2.3.3 Disclosure 84
2.4 Acquisition accounting 86
2.4.1 Date of acquisition 86
2.4.2 The cost of the acquired enterprise 86
2.4.3 The fair value exercise 90
2.4.4 Investigation period and goodwill adjustments 98
2.4.5 Accounting for goodwill 100
2.4.6 Disclosure 102
Section 3 CAPITALISATION OF BORROWING COSTS
3.1 Authoritative pronouncements 110
3.2 General approach 110
3.3 Qualifying assets 110
3.4 Amount to be capitalised 110
3.5 Capitalisation period 112
3.6 Disclosure 112
Section 4 COMMITMENTS AND CONTINGENCIES
4.1 Authoritative pronouncements 114
4.2 Contingent losses 114
4.2.1 Environmental liabilities 114
DETAILED CONTENTS
4.2.2 Disclosure 116
4.3 Contingent gains 118
4.4 Commitments 118
Section 5 DISCOUNTING AND INTEREST IMPUTATION
5.1 Authoritative pronouncement 120
5.2 Applicability 121
5.3 Imputing interest 121
5.4 Disclosure 121
Section 6 DIVIDENDS PAYABLE
6.1 Authoritative pronouncements 122
6.2 Accounting for dividends payable 122
6.2.1 Disclosure 122
Section 7 EMPLOYEE SHARE OPTION SCHEMES
7.1 Authoritative pronouncements 124
7.2 General approach 125
7.3 Compensatory and non compensatory plans 125
7.4 Compensatory plans 127
7.5 Disclosures 129
7.6 Accounting for ESOPs 129
Section 8 EQUITY METHOD OF ACCOUNTING FOR INVESTMENTS
8.1 Authoritative pronouncements 134
8.2 Applicability 134
8.3 Method of accounting 134
8.3.1 Accounting adjustments 136
8.3.2 Non coterminous financial statements 136
8.3.3 Deficiency of net assets 138
8.4 Disclosure 138
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DETAILED CONTENTS
Section 9 FOREIGN CURRENCY TRANSLATION
9.1 Authoritative pronouncements 142
9.2 Individual companies 142
9.2.1 Local currency 142
9.2.2 Basic requirements 142
9.2.3 Exceptions 144
9.2.4 Hedging foreign commitments 144
9.3 Consolidated accounts 146
9.3.1 Results in foreign enterprises 146
9.3.2 Hyper inflation 146
9.3.3 Exchange differences transferred to reserves 148
9.3.4 Treatment of exchange differences on
disposal of subsidiary 148
9.3.5 Cover method applied in consolidated accounts 148
9.3.6 Goodwill on consolidation 148
9.3.7 Disclosure 148
Section 10 GOVERNMENT GRANTS
10.1 Authoritative pronouncements 150
10.2 Nature of grants 150
10.3 Accounting treatment 150
10.4 Disclosure 152
Section 11 GROUP ACCOUNTS
11.1 Authoritative pronouncements 154
11.2 Definition of a subsidiary undertaking 154
11.3 Quasi subsidiaries 156
11.3.1 Definition 156
11.3.2 Identification of quasi subsidiaries 158
DETAILED CONTENTS
11.4 Preparation of group accounts 162
11.4.1 Exclusion of subsidiaries from group accounts 164
11.4.2 Unconsolidated subsidiaries 166
11.5 Consolidation procedures 166
11.5.1 Intra group transactions 166
11.5.2 Different year ends 166
11.5.3 Different accounting policies 168
11.5.4 Shareholdings in the parent company 168
11.5.5 Minority interests 168
11.5.6 Accounting for changes of ownership in a subsidiary 172
11.6 Associated undertakings and joint ventures 174
11.6.1 Associated undertakings 174
11.6.2 Joint ventures 176
11.7 Combined statements 178
11.8 Holding company accounts 178
11.9 Disclosure 180
Section 12 INTERIM REPORTING
12.1 Authoritative pronouncement 184
12.2 Preparation of interim financial reports 184
12.3 Minimum disclosures to be made 184
^ 12.4 Other guidance 187
Section 13 ) LEASING
13.1 Authoritative pronouncement 190
13.2 Lessee accounting 190
13.2.1 Finance leases 190
13.2.2 Operating leases 192
13.3 Lessor accounting 194
13.3.1 Finance leases 194
13.3.2 Operating leases 198
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DETAILED CONTENTS
13.4 Leases involving land and buildings 198
13.4.1 Land only 199
13.4.2 Land and buildings 201
13.4.3 Leases involving equipment as well as real estate 203
13.5 Sales and leasebacks 204
13.5.1 General 204
13.5.2 Sale and leaseback involving land and buildings 206
13.6 Accounting for subleases 210
13.7 Accounting for lease changes 210
Section 14 NON MONETARY TRANSACTIONS
14.1 Authoritative pronouncements 213
14.2 Applicability 213
14.3 Definition of a non monetary transaction 213
14.4 Basic principle 213
14.5 Exceptions to the general rule 215
14.6 Exchanges of investments in other entities 217
14.7 Involuntary conversions of nonmonetary assets
to monetary assets 217
14.8 Disclosure 217
Section 15 PENSIONS
15.1 Authoritative pronouncements 218
15.2 General approach 218
15.3 Defined contribution schemes 218
15.4 Defined benefit schemes 218
15.4.1 Costing method 218
15.4.2 Assumptions 218
15.4.3 Annual pension cost 220
15.4.4 Variations from regular cost 222
DETAILED CONTENTS
15.4.5 Discretionary increases to pensions in payment
and deferred pensions 226
15.4.6 Asset valuation method 226
15.4.7 Additional balance sheet liability 226
15.4.8 Additional disclosures 228
15.4.9 Implementation options 228
Section 16 POSTRETIREMENT BENEFITS OTHER THAN PENSIONS
16.1 Authoritative pronouncements 230
16.2 General approach 230
16.3 Estimating the OPEB liability 231
16.3.1 Identifying the benefits promised 231
16.3.2 Assumptions 231
16.4 Annual OPEB cost 233
16.4.1 Service cost 235
16.4.2 Interest cost 235
16.4.3 Actual return on scheme assets 235
16.4.4 Prior service cost 235
16.4.5 Gains and losses 237
16.5 Valuation of scheme assets 237
16.6 Balance sheet amounts 237
16.7 Implementation 239
16.8 Settlements and curtailments 239
16.8.1 Settlements 239
16.8.2 Curtailments 241
16.9 Disclosures 241
16.10 Individual deferred compensation agreements 243
Section 17 POSTEMPLOYMENT BENEFITS
17.1 Authoritative pronouncements 244
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17.2 Postemployment benefits 244
17.3 Accounting for Postemployment benefits 245
17.3.1 The service period approach 245
17.3.2 Event approach 247
17.3.3 Termination benefits 249
17.4 Disclosure 249
Section 18 POST BALANCE SHEET EVENTS
18.1 Authoritative pronouncements 250
18.2 Adjusting events 250
18.3 Non adjusting events 250
18.4 Reissued financial statements 252
Section 19 RELATED PARTY TRANSACTIONS
19.1 Authoritative pronouncements 254
19.2 FRED 8 254
19.2.1 Identification of related parties 254
19.2.2 Types of transactions requiring disclosure 256
19.2.3 Information to be disclosed 258
19.3 Requirements of the Companies Act and Stock Exchange 260
19.3.1 Directors 260
19.3.2 Shareholders 264
19.3.3 Other disclosures required by CA 85 266
19.4 Accounting for related party transactions 268
Section 20 REPORTING THE SUBSTANCE OF TRANSACTIONS
20.1 Authoritative pronouncements 270
20.2 Background 270
20.3 General principles 272
20.3.1 The substance of transactions 272
20.3.2 Assets and liabilities 272
DETAILED CONTENTS
20.3.3 When assets and liabilities should be recognised 274
20.3.4 Derecognition of assets 274
20.4 Specific types of off balance sheet transactions 278
20.4.1 Consignment stock 278
20.4.2 Sale and repurchase agreements 282
20.4.3 Factoring of debts 290
20.4.4 Unconditional purchase obligations 294
Section 21 I RESEARCH AND DEVELOPMENT
21.1 Authoritative pronouncements 296
21.2 Accounting treatment 296
21.3 Disclosure 298
Section 22 SEGMENTAL REPORTING
22.1 Authoritative pronouncements 300
22.2 Scope 300
22.3 Segment information to be presented 300
22.3.1 Business segments 300
22.3.2 Geographical segments 302
22.4 Segment information to be disclosed 306
22.4.1 Exemptions from the disclosure requirements 308
22.5 Information about major customers 308
Section 23 REVENUE RECOGNITION
23.1 Authoritative pronouncements 310
23.2 The general rule 312
23.2.1 Basic criteria 313
23.2.2 Broad principles 313
23.3 Revenue recognition when right of return exists 314
23.4 Bill and hold transactions 317
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DETAILED CONTENTS
23.5 Separately priced extended warranty and
product maintenance contracts 318
23.6 Software revenue recognition 318
23.7 Initial fees 320
23.7.1 Franchising 321
23.7.2 Non refundable loan fees and costs 322
23.8 Disposal of land and buildings 324
Section 24 EXCEPTIONAL ITEMS
24.1 Authoritative pronouncements 326
24.2 Definition 326
24.3 Disclosure 326
Section 25 EXTRAORDINARY ITEMS
25.1 Authoritative pronouncements 328
25.2 Definition 328
25.2.1 Exceptions to the definition 329
25.3 Disclosure 330
Section 26 DISCONTINUED OPERATIONS
26.1 Authoritative pronouncements 332
26.2 Definition 332
26.3 Presentation in the profit and loss account 334
26.4 Accounting for discontinued operations 336
26.4.1 Measurement date 336
26.4.2 Gain or loss on disposal 338
26.5 Other disclosures 338
26.6 Discontinued operations subsequently retained 340
26.7 Disposals and terminations that do not qualify as
discontinued operations 340
DETAILED CONTENTS
Section 27 EARNINGS PER SHARE
27.1 Authoritative pronouncements 342
27.2 Applicability 342
27.3 Basic earnings per share (EPS) 344
27.4 Fully diluted EPS 344
27.5 Disclosure 344
Section 28 FIXED ASSETS
28.1 Intangible assets 346
28.1.1 Authoritative pronouncements 346
28.1.2 Accounting for intangible assets 346
28.1.3 Amortisation of intangible assets 350
28.1.4 Disposal of goodwill 352
28.1.5 Disclosure 352
28.2 Tangible fixed assets 354
28.2.1 Authoritative pronouncements 354
28.2.2 Accounting for tangible fixed assets 354
28.2.3 Disclosure 360
Section 29 INVESTMENTS
29.1 Authoritative pronouncements 362
29.2 Investments in marketable equity securities
and debt securities 362
29.3 Other investments 370
29.4 Disclosure 370
Section 30 STOCKS AND LONG TERM CONTRACTS
30.1 Authoritative pronouncements 374
30.2 Accounting for stocks 374
30.2.1 Definition 374
30.2.2 Determining the cost of stock 374
DETAILED CONTENTS
30.2.3 Costing method 376
30.2.4 Lower of cost and net realisable value 376
30.2.5 Disclosure 378
30.3 Long term contracts 380
30.3.1 Definition 380
30.3.2 Accounting for long term contracts 380
30.3.3 Disclosure 382
Section 31 CAPITAL INSTRUMENTS — DEBT
31.1 Authoritative pronouncements 384
31.2 Distinction between debt and equity 384
31.3 Carrying amount and calculation of finance costs 384
31.2.1 Allocation of finance costs 386
31.4 Convertible debt 388
31.4.1 Convertible bonds issued with a premium
put option 388
31.5 Repurchase of debt 390
31.5.1 What is a repurchase of debt? 390
31.5.2 Accounting for the repurchase of debt 392
31.6 Renegotiation of debt 392
31.7 Balance sheet classification 394
31.7.1 Distinguishing between current and long term 394
31.7.2 Excluding short term obligations from
Creditors: Amounts falling due within one year 396
31.8 Disclosure 398
31.8.1 Creditors: Amounts falling due within one year 398
31.8.2 Creditors: Amounts falling due after more
than one year 400
31.8.3 Other disclosures relating to debt 402
DETAILED CONTENTS
Section 32 OTHER CREDITORS AND PROVISIONS
32.1 Authoritative pronouncements 406
32.2 Balance sheet classification 406
32.3 Discounting 406
32.4 Provisions for liabilities 406
32.4.1 Recognition 408
32.4.2 Provisions in respect of vacant leasehold property 408
32.4.3 Accounting for restructuring costs 408
32.5 Disclosure 414
Section 33 OFFSET AND LINKED PRESENTATION
33.1 Authoritative pronouncements 416
33.2 Offset 416
33.2.1 Forward, Interest rate swap, Currency swap, Option
and Other Conditional or Exchange Contracts 418
33.3 Linked presentation 418
Section 34 TAXATION
34.1 Authoritative pronouncements 422
34.2 Allocating tax between periods 422
34.2.1 Timing differences 422
34.2.2 Method of computation 424
34.2.3 Deferred tax assets 426
34.3 Allocating tax within an accounting period 428
34.4 Disclosure 430
34.4.1 Balance sheet 430
34.4.2 Profit and loss account 432
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Section 35 SHAREHOLDERS FUNDS
35.1 Authoritative pronouncement 436
35.2 Shareholders funds 436
35.3 Share capital 438
35.3.1 Equity shares — Ordinary share capital 440
35.3.2 Non equity shares 442
35.3.3 Disclosure about shares 446
35.3.4 Purchase of own shares 450
35.3.5 Warrants 452
35.4 Share premium 452
35.5 Profit and loss account reserve 454
35.6 Foreign currency translation reserve 454
35.7 Revaluation reserve 455
35.8 Other reserves 455
35.8.1 Capital redemption reserve 455
35.8.2 Merger reserve 455
35.8.3 Goodwill write off reserve 455
Section 36 FINANCIAL INSTRUMENTS
36.1 Authoritative pronouncements 458
36.2 Definitions 461
36.2.1 What is a financial instrument? 461
36.2.2 Financial instruments with off balance sheet risk 462
36.2.3 Group concentrations of credit risk 463
36.2.4 Fair value 463
36.3 Disclosures 463
36.3.1 Financial instruments with off balance sheet risk 465
36.3.2 Disclosure of significant concentrations of credit
DETAILED CONTENTS
risk of all financial instruments 465
36.3.3 Disclosures about fair values of financial instruments 467
36.3.4 Disclosures about derivative financial instruments 469
36.4 Recognition and measurement 471
36.4.1 Forward exchange contracts 471
36.4.2 Currency swaps 473
36.4.3 Futures contracts 473
36.4.4 Currency options 477
36.4.5 Hedge and hedge accounting 479
36.4.6 Accounting for impairment of a loan 481
Section 37 CASH FLOW STATEMENTS
37.1 Authoritative pronouncement 484
37.2 Objective 484
37.3 Cash and cash equivalents 484
37.4 Format and content of the statement 486
37.4.1 Operating activities 486
37.4.2 Returns on investment and servicing of finance 488
37.4.3 Taxation 488
37.4.4 Investing activities 488
37.4.5 Financing activities 490
37.5 Netting off of transactions 490
37.6 Hedging transactions 490
37.7 Foreign currency transactions 492
37.8 Other disclosure 492
CHAPTER 6 UK/US GAAP RECONCILIATIONS 6.1 Regulatory requirements 495
6.2 Survey of filings 496
6.3 Commentary on the GAAP differences identified 510
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DETAILED CONTENTS
6.3.1 Goodwill 510
6.3.2 Deferred tax 512
6.3.3 Dividends 515
6.3.4 Pensions 515
6.3.5 Revaluation of fixed assets 519
6.3.6 Business combinations 520
6.3.7 Disposal of businesses, subsidiaries and
associated undertakings 530
6.3.8 Accounting for intangible assets (other than goodwill).... 531
6.3.9 Capitalised interest 535
6.3.10 Depreciation 536
6.3.11 Revenue recognition 537
6.3.12 Leasing 541
6.3.13 Foreign currency translation 542
6.3.14 Restructuring costs 544
6.3.15 Other items 547
6.3.16 Cumulative effect of change in accounting policy 550
6.4 Conclusion 551
GLOSSARY Common terminology differences 553
APPENDIX A FRSs, SSAPs, SORPs, Franked SORPs and FREDs in the UK 555
APPENDIX B ARBs, APB Opinions and FASB Statements in the US 559
APPENDIX C Specimen primary statements — UK 567
APPENDIX D Specimen primary statements — US 573
|
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| callnumber-search | HF5616.G7 |
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| callnumber-subject | HF - Commerce |
| classification_rvk | QP 820 QP 822 |
| ctrlnum | (OCoLC)31847145 (DE-599)BVBBV010177687 |
| dewey-full | 657/.021841 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.021841 |
| dewey-search | 657/.021841 |
| dewey-sort | 3657 521841 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 3. ed. |
| format | Book |
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| geographic | Großbritannien USA Großbritannien (DE-588)4022153-2 gnd USA (DE-588)4078704-7 gnd |
| geographic_facet | Großbritannien USA |
| id | DE-604.BV010177687 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:47:51Z |
| institution | BVB |
| isbn | 0749414723 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006760185 |
| oclc_num | 31847145 |
| open_access_boolean | |
| owner | DE-739 DE-355 DE-BY-UBR |
| owner_facet | DE-739 DE-355 DE-BY-UBR |
| physical | XXV, 577 S. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | Ernst & Young u.a. |
| record_format | marc |
| spelling | UK US GAAP comparison a comparison between UK and US accounting principles Vivian Pereira ... 3. ed. London Ernst & Young u.a. 1994 XXV, 577 S. txt rdacontent n rdamedia nc rdacarrier Comptabilité - Grande-Bretagne ram Comptabilité - États-Unis ram Comptabilité comparée ram Accounting Standards Great Britain Accounting Standards United States Buchführungsgrundsätze (DE-588)4069703-4 gnd rswk-swf Bilanzrecht (DE-588)4112755-9 gnd rswk-swf Bilanzierungsgrundsätze (DE-588)4069454-9 gnd rswk-swf Großbritannien USA Großbritannien (DE-588)4022153-2 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Bilanzrecht (DE-588)4112755-9 s Großbritannien (DE-588)4022153-2 g DE-604 Buchführungsgrundsätze (DE-588)4069703-4 s 1\p DE-604 Bilanzierungsgrundsätze (DE-588)4069454-9 s 2\p DE-604 Pereira, Vivian Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006760185&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | UK US GAAP comparison a comparison between UK and US accounting principles Comptabilité - Grande-Bretagne ram Comptabilité - États-Unis ram Comptabilité comparée ram Accounting Standards Great Britain Accounting Standards United States Buchführungsgrundsätze (DE-588)4069703-4 gnd Bilanzrecht (DE-588)4112755-9 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| subject_GND | (DE-588)4069703-4 (DE-588)4112755-9 (DE-588)4069454-9 (DE-588)4022153-2 (DE-588)4078704-7 |
| title | UK US GAAP comparison a comparison between UK and US accounting principles |
| title_auth | UK US GAAP comparison a comparison between UK and US accounting principles |
| title_exact_search | UK US GAAP comparison a comparison between UK and US accounting principles |
| title_full | UK US GAAP comparison a comparison between UK and US accounting principles Vivian Pereira ... |
| title_fullStr | UK US GAAP comparison a comparison between UK and US accounting principles Vivian Pereira ... |
| title_full_unstemmed | UK US GAAP comparison a comparison between UK and US accounting principles Vivian Pereira ... |
| title_short | UK US GAAP comparison |
| title_sort | uk us gaap comparison a comparison between uk and us accounting principles |
| title_sub | a comparison between UK and US accounting principles |
| topic | Comptabilité - Grande-Bretagne ram Comptabilité - États-Unis ram Comptabilité comparée ram Accounting Standards Great Britain Accounting Standards United States Buchführungsgrundsätze (DE-588)4069703-4 gnd Bilanzrecht (DE-588)4112755-9 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| topic_facet | Comptabilité - Grande-Bretagne Comptabilité - États-Unis Comptabilité comparée Accounting Standards Great Britain Accounting Standards United States Buchführungsgrundsätze Bilanzrecht Bilanzierungsgrundsätze Großbritannien USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006760185&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT pereiravivian ukusgaapcomparisonacomparisonbetweenukandusaccountingprinciples |