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IFRS Perspectives – Q2 2022

How rising interest rates may affect financial reporting, lease accounting for lessees (IFRS – US GAAP top differences), and IFRS Interpretations Committee Agenda Decisions for 2022.

IFRS Perspectives - Q2 2022

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Goodwill impairment: IFRS® Accounting Standards vs. US GAAP

Key differences between IAS 36 and ASC Topic 350 for testing goodwill impairment.

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Statement of cash flows: IFRS® Accounting Standards vs US GAAP

Top 10 differences between a cash flow statement under IAS 7 and ASC 230.

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2022 IFRS® Interpretations Committee Agenda Decisions

A summary of 2022 IFRIC activity and comparison to US GAAP.

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