Lease modifications, revenue recognition: post-implementation observations, and capitalization of borrowing costs (IFRS - US GAAP top differences).
Lease modifications – definition and accounting Understanding the guidance in IFRS 16 on accounting for lease modifications by both lessees and lessors.
The new revenue standard, one year after adoption Revenue recognition post-implementation observations.
Borrowing costs: Top 10 differences between IFRS Standards and US GAAP Differences on the capitalization of borrowing costs under IAS 23 and interest costs under US GAAP.