IFRS Perspectives – Q1 2025
R&D costs: IFRS® Accounting Standards vs. US GAAP, ISSB Standards: focus on adoption and implementation, proposed changes to provisions under IFRS® Accounting Standards.
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Insight
R&D costs: IFRS® Accounting Standards vs. US GAAP
Accounting for research and development activities under IFRS® Accounting Standards can be significantly more complex than that under US GAAP.
Insight
ISSB Standards: Focus on adoption and implementation
As more countries adopt IFRS® Sustainability Disclosure Standards, implementation and interoperability are top of mind for preparers.
Insight
Proposed changes to provisions under IFRS® Accounting Standards
Some provisions may increase and be recognized sooner and over time under proposed changes to IAS 37.
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