GAAP reports in detailed, precise formats; IFRS allows flexible, principle-based reporting. GAAP does not permit asset value recovery post-impairment; IFRS allows revaluation. IFRS does not mandate ...
On May 17, 2024, the Director of the Division of Corporation Finance of the Securities and Exchange Commission, Erik Gerding, and the Chief Accountant, Paul Munter, issued a statement regarding ...
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IFRS Foundation introduces ePub for accounting standards
The forthcoming ePub editions are designed to offer enhanced features for users, allowing them to make annotations.
There are two dominant systems of accounting used by corporations around the world. In the U.S., companies use the generally accepted accounting principles, or GAAP, while international companies use ...
The Prudential Regulation Authority’s (PRA) latest feedback on IFRS 9 will shape the relationship between firms, regulators, and the wider market for years ahead. In its September 2025 letter, the PRA ...
ROUND ONE ( ($JP:4680) ) just unveiled an update. ROUND ONE Corporation has announced the voluntary adoption of International Financial Reporting ...
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