IFRS Perspectives

Archived IFRS Perspectives

• IFRS Perspectives - Q2 2020

  Financial reporting impacts of COVID-19, interim financial reporting (IFRS - US GAAP top differences), and Q2 2020 new IFRS standards and amendments.

• IFRS Perspectives - Q1 2020

  Is goodwill amortization making a comeback?, accounting standards boards respond to IBOR reform, and amendments to classification of liabilities (IAS 1)

• IFRS Perspectives - Q4 2019

  Recent clarifications of new leases standard, and defined benefit plans (IFRS - US GAAP top differences)

• IFRS Perspectives - Q3 2019

  Lease modifications, revenue recognition: post-implementation observations, and capitalization of borrowing costs (IFRS - US GAAP top differences).

• IFRS Perspectives - Q2 2019

  Cloud computing costs, IFRS IC agenda decisions, and government grants (IFRS - US GAAP top differences).

• IFRS Perspectives - Q1 2019

  IESBA implications, IFRS 9 challenges, and accounting for legal claims (IFRS - US GAAP top differences).

• IFRS Perspectives - Q4 2018

  Definition of a business, being acquired by an IFRS company, and income statement presentation (IFRS - US GAAP top differences).

• IFRS Perspectives - Q3 2018

  Implications of the new leases standard, IFRS 9 disclosures, and restructuring costs (IFRS - US GAAP top differences).

• IFRS Perspectives - Q2 2018

  US tax reform impact on M&A, IFRS 15 implementation, and impairment of equity method investees (IFRS - US GAAP top differences).

• IFRS Perspectives - Q1 2018

  Impact of US tax reform, and accounting for income taxes (IFRS - US GAAP top differences).

• IFRS Perspectives - Q4 2017

  IFRIC 23 income tax uncertainties, accounting for PP&E, hyperinflationary economies, hedge accounting and leases implementation.

• IFRS Perspectives - Q3 2017

  Leases (IFRS - US GAAP top differences), insurance, IFRS 9 impairment model, going public in Canada, and R&D costs (IFRS - US GAAP top differences).

• IFRS Perspectives - Q2 2017

  Non-GAAP measures, Brexit, implementing IFRS 15, combined/carve-out financials and liability/equity classification.

• IFRS Perspectives - Q1 2017

  IFRS in the US and Japan, converting to IFRS, Revenue (IFRS - US GAAP top differences) and current/noncurrent debt classification (IFRS - US GAAP top differences)