Proposed uncertainty analysis disclosure for fair value measurements

IASB proposes continuous statement of profit or loss and other comprehensive income

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Guides
A Guide Through IFRS for SMEs

Articles
IFRS: Understanding a Principles-based Set of Standards

• Principles vs. Rules
• A closer look at the convergence process
• Focusing on differences between IFRS and U.S. GAAP: is this the right approach?
• How judgment is applied in practice
• Get up to speed with IFRS
• Common pitfalls in the IFRS conversion process – real life lessons from Europe
• An overview of IFRS 1
• Property, plant and equipment and investment property: IFRS vs. U.S. GAAP
• Intangible assets: IFRS vs. U.S. GAAP
• Leases: IFRS vs. U.S. GAAP
• Business combinations: IFRS vs. U.S. GAAP
• Impairment of non-financial assets: IFRS vs. U.S. GAAP
• Consolidation:  IFRS vs. U.S. GAAP
• Income taxes: IFRS vs. U.S. GAAP
• Revenue recognition: IFRS vs. U.S. GAAP
• Inventories: IFRS vs. U.S. GAAP
• Agriculture: IFRS vs. U.S. GAAP
• Employee benefits: IFRS vs. U.S. GAAP
• Share-based payments: IFRS vs. U.S. GAAP
• Operating Segments: IFRS vs. U.S. GAAP
• Fair value measurement: IFRS vs. U.S. GAAP
• Provisions and contingent liabilities: IFRS vs. U.S. GAAP
• Interim financial reporting: IFRS vs. U.S. GAAP
• Accounting for government grants: IFRS vs. U.S. GAAP
• Events after the Balance Sheet Date: IFRS vs. U.S. GAAP
• Non-current assets held for sale and discontinued operations: IFRS vs. U.S. GAAP
• Service concession arrangements: IFRS vs. U.S. GAAP
• Earnings per share: IFRS vs. U.S. GAAP
• Foreign currency matters: IFRS vs. U.S. GAAP
• Hyperinflationary economies: IFRS vs. U.S. GAAP
• Borrowing costs: IFRS vs. U.S. GAAP
• Other comprehensive income: IFRS vs. U.S. GAAP
• Limited re-exposure of proposed amendment to IAS 37

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Insights
Designed to communicate recent accounting and auditing developments

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• RSM International
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• International Accounting Standards Board
  www.iasb.org         
• International Auditing and Assurance Standards Board
  www.ifac.org/IAASB   

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