IFRS® Perspectives
Update on IFRS Accounting and Sustainability Standards in the US
IFRS Perspectives – Q1 2026
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Revenue accounting: IFRS® Standards vs US GAAP
Top 10 differences between IFRS 15 and ASC Topic 606 for revenue recognition.
IFRS vs. US GAAP: R&D costs
The accounting for research and development costs under IFRS can be significantly more complex than under US GAAP.
Income statement presentation: IFRS compared to US GAAP
The IFRS income statement follows certain formatting requirements and options different from US GAAP.
Income taxes: IFRS® Accounting Standards versus US GAAP
Top 10 differences between IAS 12 and ASC Topic 740.
Impairment of equity method investments: navigating IAS 28 and IFRS 9
Impairment testing of investments in associates and joint ventures can be challenging under IFRS Accounting Standards.
Lease accounting: IFRS® Accounting Standards vs US GAAP
Top 10 differences between ASC Topic 842 and IFRS 16 for lessees
Restructuring under IFRS® Accounting Standards
IAS 37 informs the timing and measurement of restructuring provisions.
Accounting for legal claims: IFRS® Accounting Standards vs US GAAP
IFRS Accounting Standards and US GAAP have many subtle differences when accounting for provisions (loss contingencies)
Customer accounting for software-as-a-service arrangements
Accounting for the costs of cloud computing arrangements to provide software-as-a-service under IFRS® Standards
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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IFRS Perspectives – Q4 2025
2025 IFRS® Interpretations Committee Agenda Decisions, Lease accounting: IFRS® Accounting Standards vs US GAAP, Q4 2025 new IFRS® Accounting Standards and amendments: Are you ready?
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.
IFRS Perspectives – Q2 2025
Transition to IFRS 18: how to get started and Restructuring under IFRS Accounting Standards
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.
IFRS Perspectives - Q4 2024
Compensation clawback provisions and Committee agenda decisions relevant in 2024.
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.
IFRS Perspectives - Q2 2024
IFRS Accounting Standards first-time adoption for US subsidiaries
IFRS Perspectives - Q1 2024
Current/noncurrent classification of liabilities: IAS 1 amendments, Own use scope exemption under IFRS® Accounting Standards, Current/noncurrent debt classification: IFRS® Accounting Standards vs US GAAP
IFRS Perspectives - Q4 2023
Revenue accounting: Consideration payable to a customer, The impact of climate risk on the financial statements, 2023 IFRS® Interpretations Committee Agenda Decisions
IFRS Perspectives - Q3 2023
ISSB Standards: General and Climate, Discontinued operations and assets held for sale (IFRS vs US GAAP), Sale and lease back (IFRS vs US GAAP).
IFRS Perspectives - Q2 2023
Accounting for deferred revenue in a business combination, global minimum tax, income taxes: (IFRS – US GAAP top differences)
IFRS Perspectives - Q1 2023
IRA and CHIPS, carbon offsets and credits, subsequent accounting for goodwill, and scope of IFRS 17.
IFRS Perspectives – Q4 2022
Goodwill impairment, statement of cash flows (IFRS – US GAAP top differences), 2022 IFRS Interpretations Committee Agenda Decisions
IFRS Perspectives – Q3 2022
Cryptocurrencies, and hedge accounting (IFRS – US GAAP top differences)
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