This case examines convergence of International Financial Reporting Standards (IFRS) and U.S. GAAP from the perspective of a single company over a 13year period. Nokia, whose American Depositary Receipts (ADRs) have been traded on the NYSE since 1994, offers you an opportunity to examine the accounting differences under the two sets of accounting standards and their convergence over time.
Weak Signal: Evidence of IFRS and U.S. GAAP Convergence from Nokia's 20‐F Reconciliations
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Elaine Henry, Stephen W. Lin, Ya‐wen Yang; Weak Signal: Evidence of IFRS and U.S. GAAP Convergence from Nokia's 20‐F Reconciliations. Issues in Accounting Education 1 November 2007; 22 (4): 709–720. https://doi.org/10.2308/iace.2007.22.4.709
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