How rising interest rates may affect financial reporting, lease accounting for lessees (IFRS – US GAAP top differences)
Rising interest rates: financial reporting considerations Rising interest rates can affect business operations and financial reporting under IFRS® Standards.
Lease accounting: IFRS® Standards vs US GAAP Top 10 differences between ASC Topic 842 and IFRS 16 for lessees.
2022 IFRS® Interpretations Committee Agenda Decisions A summary of 2022 IFRIC activity and comparison to US GAAP.