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A recent IFRS Foundation survey found that 116 of 140 jurisdictions required IFRS for all or most companies. With this global acceptance, and as more foreign companies are reporting to the SEC using IFRS, you need to be able to read and understand the differences between IFRS and U.S. GAAP financial reports.
Instructor: Bobbe Barnes, CPA, CMA, CGFM
Subjects Covered: Presentation of financial statements, Statement of cash flows, Accounting policies, Events after reporting period, Earnings per share, Interim financial reporting, Operating segments
Subjects Covered: Inventories, Income taxes, PPE, Financial Instruments, Impairment of assets, Provisions, Intangible assets, Investment property, Leases
Subjects Covered: Foreign currency, Borrowing costs, Related party disclosures, Fair value, Business combinations, Consolidations including joint arrangement, Revenue