Cryptocurrencies, hedge accounting (IFRS – US GAAP top differences), and current/noncurrent debt classification (IFRS – US GAAP top differences)
Digital assets under IFRS® Standards and US GAAP: the basics Understanding cryptocurrencies and other crypto assets and the accounting issues they raise.
Current/noncurrent debt classification: IFRS® Standards vs US GAAP Top differences between IAS 1 and ASC Topic 470 when classifying financial liabilities as current or noncurrent.
