IFRS Perspectives - Q2 2019

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’.