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Financial reporting impacts of COVID-19, interim financial reporting (IFRS - US GAAP top differences), and Q2 2020 new IFRS standards and amendments.
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Is goodwill amortization making a comeback?, accounting standards boards respond to IBOR reform, and amendments to classification of liabilities (IAS 1)
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Recent clarifications of new leases standard, and defined benefit plans (IFRS - US GAAP top differences)
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Lease modifications, revenue recognition: post-implementation observations, and capitalization of borrowing costs (IFRS - US GAAP top differences).
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Cloud computing costs, IFRS IC agenda decisions, and government grants (IFRS - US GAAP top differences).
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IESBA implications, IFRS 9 challenges, and accounting for legal claims (IFRS - US GAAP top differences).
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Definition of a business, being acquired by an IFRS company, and income statement presentation (IFRS - US GAAP top differences).
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Implications of the new leases standard, IFRS 9 disclosures, and restructuring costs (IFRS - US GAAP top differences).
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US tax reform impact on M&A, IFRS 15 implementation, and impairment of equity method investees (IFRS - US GAAP top differences).
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Impact of US tax reform, and accounting for income taxes (IFRS - US GAAP top differences).
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IFRIC 23 income tax uncertainties, accounting for PP&E, hyperinflationary economies, hedge accounting and leases implementation.
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Leases (IFRS - US GAAP top differences), insurance, IFRS 9 impairment model, going public in Canada, and R&D costs (IFRS - US GAAP top differences).
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Non-GAAP measures, Brexit, implementing IFRS 15, combined/carve-out financials and liability/equity classification.
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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)
