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International Financial
Reporting Standards (IFRS) |
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| U.S. GAAP | IFRS, IAS | Accounting Topics |
International Financial Reporting Standards (IFRS)
by Topic
IFRS
Overview, IFRS
Resources, IAS1
Notes |
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IFRS
Dictionary,
IFRS, IAS Timeline,
IFRS
Hedge Accounting,
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U.S. GAAP
by Topic,
Accounting by Topic |
| International Financial Reporting Standards (IFRS) |
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International Financial Reporting Standards (IFRS) International Accounting Standards (IAS) --> by Topic |
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IFRS
Overview |
| First-time Adoption of International Financial Reporting Standards |
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First-time
Adoption of International Financial Reporting Standards -->
IFRS 1 |
| Financial Statements |
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Financial
statements, statement of comprehensive income -->
IAS 1 |
| IAS 1 Technical Notes |
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Statement
of cash flows --> IAS
7 |
| IAS 7 Technical Notes |
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Interim
financial reporting -->
IAS 34 |
| IAS 34 Technical Notes |
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Consolidated financial statements, non-controlling interests -->
IAS 27 |
| Accounting Policy |
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Changes in
accounting policy, changes in accounting estimates -->
IAS 8 |
| IAS 8 Technical Notes |
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Events
after the reporting period -->
IAS 10 |
| IAS 10 Technical Notes |
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Related
party disclosures -->
IAS 24 |
| IAS 24 Technical Notes |
| Assets |
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Inventories, FIFO, net realisable value -->
IAS 2 |
| IAS 2 Technical Notes |
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Property,
plant and equipment, revaluation model -->
IAS 16 |
| IAS 16 Technical Notes |
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Intangible
assets, amortisation, finite useful life, indefinite useful life --> IAS 38 |
| IAS 38 Technical Notes |
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Agriculture, biological assets, agricultural produce -->
IAS 41 |
| IAS 41 Technical Notes |
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Mineral
resources, exploration, evaluation -->
IFRS 6 |
| Investments |
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Investments in associates, equity method, significant influence -->
IAS 28 |
| IAS 28 Technical Notes |
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Interests
in joint ventures, venturer, joint control -->
IAS 31 |
| IAS 31 Technical Notes |
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Investment
property, fair value model -->
IAS 40 |
| IAS 40 Technical Notes |
| Impairment, Contingency, Leases |
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Asset
impairment, impairment loss -->
IAS 36 |
| IAS 36 Technical Notes |
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Borrowing
costs, capitalization of interest costs -->
IAS 23 |
| IAS 23 Technical Notes |
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Discontinued operations, assets held for sale -->
IFRS 5 |
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Provisions, contingent liabilities, contingent assets -->
IAS 37 |
| IAS 37 Technical Notes |
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Leases,
finance lease, operating lease -->
IAS 17 |
| IAS 17 Technical Notes |
| Financial Instruments |
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Financial
instruments disclosures -->
IFRS 7 |
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Financial
instruments presentation -->
IAS 32 |
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Financial
instruments recognition and measurement, derivatives -->
IAS 39 |
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Hedge
accounting -->
IAS 39 Hedge Accounting |
| Revenue and Expenses |
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Revenue
recognition --> IAS
18 |
| IAS 18 Technical Notes |
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Construction contracts, percentage of completion method -->
IAS 11 |
| IAS 11 Technical Notes |
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Operating
segments, segment reporting -->
IFRS 8 |
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Earnings
per share, EPS, basic EPS, diluted EPS -->
IAS 33 |
| IAS 33 Technical Notes |
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Income
taxes, deferred taxes -->
IAS 12 |
| IAS 12 Technical Notes |
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Share-based payment, equity-settled share-based payment -->
IFRS 2 |
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Employee
benefits, defined benefit plan -->
IAS 19 |
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Reporting
by retirement benefit plans -->
IAS 26 |
| IAS 26 Technical Notes |
| Other Topics |
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Business
combinations, goodwill, acquisition method -->
IFRS 3 |
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Foreign
currency, foreign exchange rate -->
IAS 21 |
| IAS 21 Technical Notes |
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Hyperinflationary economies, inflation, general price index -->
IAS 29 |
| IAS 29 Technical Notes |
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Government
grants --> IAS 20 |
| IAS 20 Technical Notes |
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Insurance
contracts, deposit component, unbundling -->
IFRS 4 |
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IFRS, IAS
by Topic |
U.S. GAAP by Topic |
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Accounting Topics |
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