U.S. GAAP vs. IFRS: Fair value measurements at-a-glance

(FASB) Accounting Standards Codification (ASC) Topic 820, Fair Value Measurement. In IFRS, the guidance related to fair value measurements is contained in IFRS 13, Fair Value Measurement. IFRS 13 is effective for annual periods beginning on or after January 1, 2013 (with earlier application permitted).

  Standards, Topics, Accounting, Codification, Accounting standards codification

U.S. GAAp vs. IFRS: Impairment of long-lived assets …

These are the significant differences between U.S. GAAP and IFRS with respect to accounting for the impairment of long-lived assets. …

  Long

U.S. GAAP vs. IFRS: Foreign currency translation …

and IFRS when accounting for foreign currency translation issues. Refer to ASC 830 and IAS 21 and 29 for all of the specific requirements applicable to accounting for foreign

  Ifrs

U.S. GAAP vs. IFRS: Property, plant and equipment and ...

IAS 40, Investment Property. There are some similarities in the accounting for property, plant and equipment under U.S. GAAP and IFRS. For example, both accounting models have similar recognition criteria and both require depreciation on a systematic basis. While there

  Property, Investment, Ias 40, Investment property

Accounting for Business Combinations Executive …

© 2012 McGladrey & Pullen, LLP. All Rights Reserved. A GUIDE TO ACCOUNTING FOR BUSINESS COMBINATIONS 3 It is also important to note that the definition of a business used for purposes of determining whether a business

  Determining, Whether, Determining whether

Issues in Negotiating Cash-Free Debt-Free Deals

Issues in Negotiating Cash-Free Debt-Free Deals Prepared by: Robert B. Moore, Partner, Transaction Advisory Group, RSM US LLP bob.moore@rsmus.com, +1 847 413 6223

Understanding MDS 3.0 and RUG IV …

The implementation of the new Minimum Data Set instrument (MDS 3.0) is scheduled for Oct. 1, 2010. Originally, the corresponding updated Resource

Negotiating working capital targets and definitions

3 The textbook definition of working capital is modified in most deals. The first adjustment is determining which current assets and liabilities are …

Accounting and reporting for endowment funds - …

1. The duration and preservation of the endowment fund 2. The purposes of the not-for-profit organization and the endowment fund 3. General economic conditions

Preserving NOLs and credit carryovers in an M&A ...

Mergers and Acquisitions Tax Services Past losses, future gains Tax attributes such as net operating losses and built-in losses (assets with a tax basis higher

  Acquisition, Mergers, Mergers and acquisitions

Simplifying reporting - PwC

Introduction The International Financial Reporting Standard for Small and Medium-sized entities (the IFRS for SMEs) was developed by the International Accounting Standards Board (IASB) in ...

  Medium, Reporting, Small, Ifrs, Entities, Sized, Simplifying, For small and medium, Sized entities, Simplifying reporting