IFRS Perspectives – Q3 2025
Segment reporting: IFRS Accounting Standards vs US GAAP, Income taxes: IFRS Accounting Standards versus US GAAP, Customer accounting for software-as-a-service arrangements.
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Insight
Segment reporting: IFRS® Accounting Standards vs US GAAP
IFRS 8 and ASC 280 are broadly aligned, with key differences.
Insight
Income taxes: IFRS® Accounting Standards versus US GAAP
Top 10 differences between IAS 12 and ASC Topic 740.
Insight
Customer accounting for software-as-a-service arrangements
Accounting for the costs of cloud computing arrangements to provide software-as-a-service under IFRS® Accounting Standards
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