Accounting Research Manager is a comprehensive financial reporting knowledge base that provides materials designed to help solve your most pressing issues. Updated daily, it is the most timely, complete, interpretive, and objective resource for your financial reporting needs. Discover how it can answer your specific issues through our various modules and access IASB (including IFRS), FASB, ..
PwC has published a guide reviewing the similarities and differences between IFRS and US GAAP. Understanding the differences will assist, among others, those involved in the capita..
The Conceptual Framework for Financial Reporting (Conceptual Framework) describes the objective of, and the concepts for, general purpose financial reporting. The Conceptual Framework is, in other words, the starting point in the development of financial standards. The purpose of the Conceptual Framework is to: (a) assist the International Accounting Standards Board (Board) to develop IFRS ..
Which countries use the IFRS Standards and to what extent? To assess the progress towards the global adoption of IFRS standards, the IASB monitors the application of those standards in each jurisdiction. Updates are made on an ongoing basis. Currently, the IASB has complete profiles for 166 jurisdictions. The information provided gives an idea as to which jurisdictions have adopted the IFRS standards ..
IAS Plus (Deloitte) features an extensive collection of news and resources about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB), and international accounting and auditing developments. With IAS Plus, you have access to: A news page (updated almost daily), as well as an archive of past news An extensive library of global ..
Published on: 30 Oct 2019 Deloitte’s Global IFRS Office has released International GAAP Holdings Limited — Model financial statements for the year ended 31 December 2019. These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2019 by an entity that is not a first-time adopter of IFRSs. They illustrate the ..