Acquired by a company reporting under IFRS® Standards, earnouts in business combinations, revenue recognition (IFRS – US GAAP top differences), investment property (IFRS – US GAAP top differences).
Revenue accounting: IFRS® Standards vs US GAAP Top 10 differences between IFRS 15 and ASC Topic 606 for revenue recognition.
Acquired by a company reporting under IFRS® Standards A Case Study on Top 10 common finance integration complexities.
Investment property: IFRS® Standards vs US GAAP How IAS 40 works, and our Top 5 differences from real estate accounting under US GAAP.
Does your business combination agreement have ‘earnouts’? Determining whether earnouts are consideration or compensation for services under IFRS® Standards.