IFRS Perspectives - Q3 2023
ISSB Standards: General and Climate, Discontinued operations and assets held for sale (IFRS vs US GAAP), Sale and lease back (IFRS vs US GAAP).
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ISSB Standards: general and climate
A holistic approach to identifying sustainability-related risks and opportunities and disclosing material information.
Insight
Assets held for sale and discontinued operations: IFRS® Accounting Standards vs US GAAP
Top 10 differences between IFRS 5 and ASC Subtopics 360-10 and 205-20.
Insight
Sale and leaseback: IFRS® Accounting Standards vs US GAAP
Seller-lessee accounting for sale-and-leaseback transactions under IFRS 16 versus ASC Topic 842.
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