Big Picture List of IFRS vs USGAAP
I've made a table, of the likely testable differences between IRFRS and USGAAP.
I'm trying to talk to myself for a minute or so, about each of the following areas where I have identified IFRS vs USGAAP differences in the 2011 L2 curriculum.
Question to you is: Am I missing any?
Interest/Dividends Paid/Received
Signficant Influence
Impairment Test
Inventory
Carrying Value
Write Down reversals
Revaluation
R&D Dev Costs
PPE
Lease Types
FairValue
Joint Venture
Goodwill Assignment
QSPE
SPE Consolidation
Funded Status
Reported Pension Expense
High Inflation Translation Method |