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Journal Articles

Ruckman, Inc.: Converting from U.S. GAAP to IFRS

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Rebecca Fay, John A Brozovsky, Patricia G Lobingier
Journal: Issues in Accounting Education
Issues in Accounting Education (2011) 26 (2): 341–360.
https://doi.org/10.2308/iace-10020
Published: 01 May 2011
..., and Patricia G. Lobingier is an Assistant Professor at the University of Michigan Dearborn. 2011 international reporting IFRS conversion case Items of property, plant, and equipment are stated at cost, less accumulated depreciation and impairment losses (see below). Costs...
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Includes: Supplementary data