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IFRS Perspectives - Q2 2023

Accounting for deferred revenue in a business combination, global minimum tax, income taxes: (IFRS – US GAAP top differences)

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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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Global Minimum Tax

We address accounting questions related to the new GloBE rules.

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