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 ...

Kara Stein, a commissioner with the Securities and Exchange Commission, appeared to reject the need for convergence with International Financial Reporting Standards in a speech last week. Processing ...