The International Accounting Standards Board has begun a public consultation on proposed amendments to International Financial Reporting Standards to help companies account for their investments in ...
Explore the major differences between IFRS and U.S. GAAP, including inventory write-downs, intangible assets, and accounting ...
Learn about proportional consolidation, a former joint ventures accounting method replaced by the IFRS to streamline global ...
New research commissioned by the Association of Chartered Certified Accountants shows that economies where equity-based financing and high standards of accounting disclosure are common have benefited ...
FASB took steps to simplify accounting in two areas last week when it voted to direct the board’s staff to prepare a pair of proposed Accounting Standards Updates. Upon written approval by FASB, the ...
In the area of fixed assets and the resultant depreciation there are some major differences between the GAAP rules codified in ASC Topic 360 and the IFRS rules in IAS 16. Processing Content In GAAP ...
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