US tax reform impact on M&A, IFRS 15 implementation, and impairment of equity method investees (IFRS - US GAAP top differences).
Insight US tax reform impacts M&A for IFRS acquirers US tax reform could accelerate merger and acquisitions and change their structure, creating new IFRS accounting issues.
Insight IFRS 15: How to focus remaining implementation efforts The four areas IFRS 15 adopters may need to focus their remaining implementation efforts in 2018.
Insight Equity-method investees: IFRS impairment compared to US GAAP Impairment testing of investments in joint ventures and associates can be challenging under IFRS.