Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
EY US GAAP versus IFRS – The basics publication, which provides an overview, by accounting area, of the similarities and differences between US GAAP and IFRS, has been updated. This release reflects guidance effective in 2021 and guidance finalized by the…
EY FRD publication on statement of cash flows has been updated to clarify and enhance our interpretive guidance. This edition provides guidance on the presentation of funds held on behalf of customers in the statement of cash flows. See Appendix…
This PwC guide summarizes the applicable accounting literature, including relevant references to and excerpts from the FASB’s Accounting Standards Codification (the Codification). It also provides PwC insights and perspectives, interpretative and application guidance, illustrative examples, and discussion on emerging practice…
The accounting guidance for the issuance, modification, conversion, and repurchase of debt and equity securities has developed over many years into a complex set of rules. This PwC guide provides a summary of the guidance relevant to the accounting for…
IAS 36 ‘Impairment of Assets’ is not a new Standard, and while many of its requirements are familiar, an impairment review of assets (either tangible or intangible) is frequently challenging to apply in practice. This is because IAS 36’s guidance…
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the presentation of a…
This publication by Grant Thornton is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards. It covers both new Standards and Interpretations that have been issued and amendments made to…
KPMG addresses frequently asked questions about applying the fair value measurement and disclosure guidance, highlighting the differences between US GAAP and IFRS Standards. This latest edition has been updated for newly effective accounting standards, and other standard-setting and practice developments.…
Using detailed Q&As and examples, KPMG explains how the revenue standard (ASC 606) applies to software licensing and SaaS arrangements. KPMG latest guide is updated for continuing developments in practice. Applicability ASC 606 and ASC 340-40 All software and software-as-a-service…
This special edition of IFRS in Focus sets out financial reporting issues that may be relevant for years ending on or after 31 December 2021 as a result of areas of regulatory focus, the current economic environment or changes in…