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IFRS Institute Advisory Leader, KPMG LLP
Partner, DPP, KPMG US
Partner, Dept. of Professional Practice, KPMG US
Partner in Charge, US Germany Corridor, KPMG LLP
ASC 842 and IFRS 16 leases have some similarities, but they also have key differences. Examining IFRS 16 vs. ASC 842 lease types.
Under US GAAP, R&D costs within the scope of ASC 730 are expensed as incurred.
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