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IFRS Perspectives

IFRS Perspectives - August 2018

Business implications of the new lease accounting standard


As companies implement IFRS 16, broader adoption-related issues need to be addressed.



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Lessees: Transition differences between IFRS and US GAAP


The FASB has amended the transition to ASC 842, creating additional differences from IFRS 16.



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Insights from IFRS 9 disclosures                             

IFRS 9 disclosures help illustrate what CECL disclosures may look like.



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Restructuring: Understanding the IFRS requirements

IFRS has specific requirements for restructuring activities that differ from US GAAP.



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