IFRS Perspectives - Q2 2023
Accounting for deferred revenue in a business combination, global minimum tax, income taxes: (IFRS – US GAAP top differences), 2023 Interpretations Committee Agenda Decisions, Q2 2023 new IFRS Accounting Standards and amendments.
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Accounting for deferred revenue in a business combination
Key recognition and measurement issues relating to acquired contracts with customers under IFRS 3.
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Income taxes: IFRS® Accounting Standards versus US GAAP
Top 10 differences between IAS 12 and ASC Topic 740.
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2023 IFRS® Interpretations Committee Agenda Decisions
A summary of 2023 IFRIC activity and comparison to US GAAP.
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Q2 2023 new IFRS® Accounting Standards and amendments: Are you ready?
Our semi-annual outlook helps preparers in the US keep track of changes in IFRS Accounting Standards and assess relevance.
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