IFRS Perspectives - Q3 2024
Basics of digital assets under IFRS® Accounting Standards vs US GAAP, reducing subsidiaries' disclosures with IFRS 19, and evolving trends in how companies communicate financial performance.
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Q2 2024 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 their relevance. New in this edition, IFRS 18 and IFRS 19 have been issued, changing the presentation and disclosure landscape in 2027.
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2024 IFRS® Interpretations Committee Agenda Decisions
A summary of 2024 IFRIC activity and comparison to US GAAP.
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IFRS® Accounting Standards first-time adoption for US subsidiaries
When a subsidiary converts to IFRS Accounting Standards later than its parent, optional exemptions apply under IFRS 1.
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