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IFRS Institute Advisory Leader, KPMG LLP
Partner, DPP, KPMG US
Partner, Dept. of Professional Practice, KPMG US
Partner, Audit, DPP - Inquiries, KPMG US
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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