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U.S. GAAP and IFRS: A Comparative Analysis

U.S. GAAP and IFRS: A Comparative Analysis

Product Information

  • Frequency of Updates:
    Annually
  • Brand:
    WGL

Format

Price

Quantity

$142.25
Online
Product Code:
GICQ
$255.00

U.S. GAAP and IFRS: A Comparative Analysis provides, on a topic-by-topic basis, a comparative analysis of the principal recognition and measurement requirements of U.S. Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS). It serves as a quick-reference guide that enables readers to quickly identify the main similarities and differences between U.S. GAAP and IFRS.

U.S. GAAP and IFRS: A Comparative Analysis delivers logically organized explanations, illustrations, and examples that together enable readers to recognize and understand important topics and critical contrasting issues in both sets of standards. Written by renowned expert Allan Afterman, it is an ideal source for gaining a high-level understanding of how IFRS might impact your company, and quickly assessing how specific aspects of your company's financial statements might be impacted by a potential change to IFRS.

The 2013 edition has been updated to include:

  • New chapters on accounting for insurance contracts and mineral resources.
  • Updated discussions, based on new and revised U.S. GAAP or IFRS guidance on:
    • Subsequent events.
    • Derivatives and hedging.
    • Financial assets and financial liabilities.
    • Comprehensive income.
    • First-time adoption of IFRS.
    • Investments in associated entities.
    • Joint ventures.
    • Consolidated financial statements.
    • Pension and other post-retirement benefit plans.
  • References to U.S. GAAP sources that cite only to the FASB Accounting Standards Codification.