Customer accounting for software-as-a-service arrangements, proceeds before an asset’s intended use, and related party disclosures (IFRS – US GAAP top differences).
Customer accounting for software-as-a-service arrangements Accounting for the costs of cloud computing arrangements to provide software-as-a-service under IFRS® Standards
Related party disclosures: IFRS® Standards vs US GAAP Top 10 differences related to the identification and disclosure of related party relationships and transactions.
Accounting for proceeds before an asset’s intended use Amendments to IAS 16 introduce new guidance on property, plant and equipment proceeds before an asset’s intended use.
