United States

IFRS Perspectives

hands-holding-map-graphic-banner

IFRS Perspectives - August 2017

Leases: Top differences between IFRS 16 and ASC 842

The IFRS and US GAAP requirements for lessees’ Day Two accounting will create significant implementation issues.



Read more      

Accounting for insurance contracts under IFRS 17

IFRS 17 will require fundamental accounting changes to how insurance contracts are measured and accounted for.



Read more      

Impairment under IFRS 9 for US companies

Both IFRS 9 and CECL focus on expected credit losses, but the models are significantly different.




Read more      

US companies going public in Canada: IFRS considerations

Some US companies have chosen to raise capital in Canada as an alternative to US public capital markets.



Read more      

IFRS vs. US GAAP: R&D costs

The accounting for research and development costs under IFRS can be significantly more complex than under US GAAP.



Read more      

Contact us

Kevin Bogle

Kevin Bogle

Principal, Accounting Advisory Services, IFRS Institute Advisory Leader
+1 212-872-5766 LinkedIn
PK Kalavacherla

PK Kalavacherla

Partner in Charge
International Accounting Group, Department of Professional Practice
+1 415-963-8657 LinkedIn
Valerie Boissou

Valerie Boissou

Partner, Department of Professional Practice
+1 212-954-1723 LinkedIn
Holger Erchinger

Holger Erchinger

Partner in Charge
U.S. Germany Corridor
+1 212-909-5529 LinkedIn

Contact the IFRS Institute