If not specified: IFRS or US GAAP

question, different, specified

Hello - What is the presumption if not specified in the question this year: IFRS or US GAAP. I've heard both (from different sources), so if someone happens to know where it's mentioned in the CFAI books, that would be very helpful.

I know it will probably be mentioned in the question on the actual test, but it would be good to know just in case.

Thank you.

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cv4cfa

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2^#

发表于 2011-7-13 13:44 | 只看该作者

The default is IFRS. If US GAAP are applied they will clarify it.

I read it somewhere in the CFAI exam info. I shall post the link if I happen to come across again.

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maryli

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3^#

发表于 2011-7-13 13:44 | 只看该作者

From what I remember last year there wasn't a blanket statement of "Assume IFRS/GAAP unless otherwise told differently" on the exam.

I wish every single question was tested under GAAP. Because the GAAP standards are merging into IFRS into a few years we'll probably see more IFRS related questions. Just a guess though, plus IFRS is more tricky imo.

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