Transcription of US GAAP versus IFRS - ey.com
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US GAAP versus IFRS - ey.com
US GAAP versus IFRS The basics December 2011 !@# US GAAP versus IFRS The basics 1 Introduction .. 2 Financial statement 4 Interim financial reporting .. 6 Consolidation, joint venture accounting and equity method investees .. 7 Business combinations .. 11 Inventory .. 13 Long-lived assets .. 14 Intangible assets .. 16 Impairment of long-lived assets, goodwill and intangible assets .. 18 Financial instruments .. 20 Foreign currency matters .. 28 Leases .. 30 Income taxes .. 33 Provisions and contingencies .. 35 Revenue 37 Share-based payments .. 39 Employee benefits other than share-based payments .. 41 Earnings per share .. 44 Segment reporting .. 45 Subsequent events .. 46 Related parties .. 48 Appendix The evolution of IFRS .. 49 Table of contents Introduction US GAAP versus IFRS The basics 2 Convergence continued to be a high priority on the agendas of both the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) (collectively, the Boards) in 2011.
Introduction US GAAP versus IFRS The basics 2 Convergence continued to be a high priority on the agendas of both the US Financial Accounting Standards Board (FASB) and the
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