Honors Program Theses


Open Access Honors Program Thesis

First Advisor

Mark Bauman


This thesis examines the different accounting standards on the topic of interim financial reporting. It answers the question: What are the differences in accounting reporting standards on interim financial reporting between GAAP and IFRS? As the world becomes more globalized, it is likely that GAAP and IFRS will eventually be merged into one universal set of accounting rules. In order to arrive at this combined set of rules, the differences must first be understood and evaluated. Based on existing theory and research, I have argued which specific approach is preferable. I have recommended that the discrete basis be used to prepare quarterly interim financial reports.

Year of Submission



Department of Accounting

University Honors Designation

A thesis submitted in partial fulfillment of the requirements for the designation University Honors


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Date Original


Object Description

1 PDF file (31 pages)