U.S. GAAP and IFRS: A Comparative Analysis

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Practice Area: WG&L FRM Brand: WG&L Financial Reporting & Management,Checkpoint

U.S. GAAP and IFRS: A Comparative Analysis
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U.S. GAAP and IFRS: A Comparative Analysis provides the guidance you need on the differences and similarities between the U.S. Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS).

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Table of Contents

U.S. GAAP and IFRS: A Comparative Analysis offers comprehensive coverage of financial statement items with special focus on key areas (bulleted) where GAAP and IFRS differ:

Chapter 100—The Basic Financial Statements: Form and Content
Chapter 200—First-Time Adoption
Chapter 300—Financial Assets and Financial Liabilities

Marketable securities
Other financial assets
Financial liabilities
Financial instruments with characteristics of both debt and equity
The fair value option
Troubled debt restructurings

Chapter 400—Inventories
Chapter 500—Biological Assets
Chapter 600—Property, Plant, and Equipment
Chapter 700—Intangibles
Chapter 800—Impairment of Long-Lived Assets
Chapter 900—Non-Current Assets Held for Sale
Chapter 1000—Investments in Associated Entities
Chapter 1100 —Investment Property
Chapter 1200—Stockholders' Equity
Chapter 1300—Revenue

In general
Right of return exists
Franchise revenue
Software revenue
Revenue arrangements with multiple deliverables
Real estate sales
Long-term contracts

Chapter 1400—Borrowing Costs
Chapter 1500—Extraordinary, Unusual, or Infrequent Items
Chapter 1600—Discontinued Operations
Chapter 1700—Taxation
Chapter 1800—Earnings per Share
Chapter 1900—Accounting Changes
Chapter 2000—Accounting Policies
Chapter 2100—Business Combinations
Chapter 2200—Consolidated and Combined Statements
Chapter 2300—Contingencies and Provisions

Contingent liabilities and assets
Guarantees
Provisions
Asset retirement obligations
Environmental costs
Restructuring costs

Chapter 2400—Derivatives and Hedging
Chapter 2500—Development Stage Entities
Chapter 2600—Foreign Operations
Chapter 2700—Government Grants
Chapter 2800—Interim Reporting
Chapter 2900—Leases
Chapter 3000—Nonmonetary Transactions
Chapter 3100—Pension Benefits
Chapter 3200—Postretirement, Postemployment, and Other Employee Benefits
Chapter 3300—Related Party Transactions
Chapter 3400—Reporting in Hyperinflationary Economies
Chapter 3500—Segmental Reporting
Chapter 3600—Share-Based Payment Arrangements
Chapter 3700—Subsequent Events
Chapter 3800—Retirement Benefit Plans
Chapter 3900—Insurance Contracts Permalink
Chapter 4000—Mineral Resources
Chapter 4100—IFRS for Small and Medium-Sized
Chapter 4200—Major Proposals Outstanding
Chapter 4300—Summary of Significant Differences Between U.S. GAAP and IFRS
Chapter 4400—Interoffice Memoranda

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