Please see Worksheet 1.


Allegrini, M., Quagli, A., and Zattarin, S. (eds), Principi contabili internazionali – Casi risolti (IPSOA, 2006).

Barton, P. C. and Sager, C. R., “Sixth Circuit Court of Appeals Reverses Debt-Versus-Equity Issue,” The CPA Journal (April 2007).

Bellandi, F., I principi contabili internazionali: una sfida per dirigenti e manager (IASItalia, 2005).

Bellandi, F., “Dual Reporting Under U.S. GAAP and IFRS – Layout of the Statement of Financial Position for Commercial and Industrial Entities,” The CPA Journal (December 2007).

Bellandi, F., The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting, Interpretation, Implementation and Application to Grey Areas (John Wiley & Sons, Ltd., 2012).

Bloomer, C. (ed.), Financial Accounting Standard Board, The IASC – U.S. Comparison Project: A Report on the Similarities and Differences between IASC Standards and U.S. GAAP (1999).

Bonham, M., Curtis, M., Davies, M., Dekker, P., Denton, T., Moore, R., Richards, H., Wilkinson-Riddle, G., and Wilson, A. (Ernst & Young), International GAAP, (LexisNexis).

Calderisi, M. C., Bowman, D., and Cohen, D. (eds), Accounting Trends & Techniques. 64th edn (New York: AICPA, 2010).

Cantino, V. and Devalle, A. (eds), Impatto degli IAS/IFRS sui processi gestionali (IPSOA, 2005).

Cearns, K., September 1999 Special Report, Reporting Financial Performance: A Proposed Approach, published by the members of the former G4+1 standard-setting organizations ...

Get Dual Reporting for Equity and Other Comprehensive Income under IFRS and U.S. GAAP now with O’Reilly online learning.

O’Reilly members experience live online training, plus books, videos, and digital content from 200+ publishers.