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.
Introduction US GAAP versus IFRS The basics 3 At the December 2011 AICPA conference, SEC Chief Accountant James Kroeker emphasized that the speed of convergence efforts and
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