IFRS Perspectives - May 2019

IFRS Perspectives - May 2019

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  Cloud computing costs: IFRS compared to US GAAP

  Accounting for cloud computing fees and implementation costs may differ under IFRS and US GAAP.

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  IFRS IC agenda decisions: Why they matter

  Understanding the role of IFRS Interpretations Committee agenda decisions and how to apply them.

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  Government grants: IFRS compared to US GAAP

  IFRS has specific requirements for government grants that apply to all entities; US GAAP has limited guidance for ‘business entities’.

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