Cloud computing costs, IFRS IC agenda decisions, and government grants (IFRS - US GAAP top differences).
Cloud computing costs: IFRS compared to US GAAP Accounting for cloud computing fees and implementation costs may differ under IFRS and US GAAP.
IFRS IC agenda decisions: Why they matter Understanding the role of IFRS Interpretations Committee agenda decisions and how to apply them.
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’.