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IFRS and a Comparison with U.S. GAAP  

CATEGORY: Accounting & Auditing
  Online & Mobile
6 CPE Credits
Level: Basic

International convergence of accounting standards has been on the horizon for some time, and now it is here. To be ready for the changes, U.S. GAAP users need to understand the new rules. This course is designed to help the user in understanding the significant differences between International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP). It does not discuss every possible difference. It is a summary of the most relevant differences for the majority of the users of this course. The principal focus is on the differences related to recognition, measurement, and presentation, rather than on disclosure. NOTE: This course has been updated for the relevant 2020 and 2021 amendments to the official pronouncements of the International Accounting Standards Board and the Financial Accounting Standards Board.

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