Discover the key differences in inventory accounting between GAAP and IFRS, including valuation methods, write-down reversals ...

This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...

Derivative assessment considerations should be addressed under both U.S. GAAP and IFRS when accounting for corporate power purchase agreement ("Corporate PPA") contracts. Renewable energy power ...

Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...

Emst& Young's IFRS website contains a wealth of free resources on current IFRS topics, available to both EY's clients and the general public. The website provides background information and practical ...

Many privately held companies wonder where the accounting standard-setters will lead them. The Financial Accounting Standards Board and the International Accounting Standards Board are working toward ...

Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...

The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...