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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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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.

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Webcast Replay Webcast Upcoming Listen Now From The Web

ISSB Standards: Focus on adoption and implementation

As more countries adopt IFRS® Sustainability Disclosure Standards, implementation and interoperability are top of mind for preparers.

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Insight
Webcast Replay Webcast Upcoming Listen Now From The Web

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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