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标题: Big Picture List of IFRS vs USGAAP [打印本页]

作者: stockjaguar 时间: 2011-7-13 15:15 标题: 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

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