IFRS Perspectives - August 2018

Business implications of the new lease accounting standard

As companies implement IFRS 16, broader adoption-related issues need to be addressed.

Lessees: Transition differences between IFRS and US GAAP

The FASB has amended the transition to ASC 842, creating additional differences from IFRS 16.

Insights from IFRS 9 disclosures

IFRS 9 disclosures help illustrate what CECL disclosures may look like.

Restructuring: Understanding the IFRS requirements

IFRS has specific requirements for restructuring activities that differ from US GAAP.