Leases (IFRS - US GAAP top differences), insurance, IFRS 9 impairment model, going public in Canada, and R&D costs (IFRS - US GAAP top differences).
Insight ASC 842 and IFRS 16 top differences ASC 842 and IFRS 16 leases have some similarities, but they also have key differences. Examining IFRS 16 vs. ASC 842 lease types.
Insight IFRS vs. US GAAP: R&D costs Under US GAAP, R&D costs within the scope of ASC 730 are expensed as incurred.