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A Guide to IFRS and a Comparison with GAAPCode: 22-IFRSGAAP
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The International Financial Reporting Standards (IFRS) is the framework used by many publicly traded companies around the world today to report their financial results. With support from important constituencies, the SEC and the FASB have taken several steps toward what will be a major transition from the accounting and reporting framework currently in place in the United States to IFRS. In an effort to better understand how convergence will affect financial reporting in the United States, this course provides an overview, by accounting area, of similarities and differences between U.S. GAAP and IFRS. It highlights differences most commonly found in current practicethat may affect a converting entity’s financial statements. It also provides an overview of significant completed convergence projectsin the accounting standards.
Presentation Method: QAS Self-Study
CPE credit: 5 Hours
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase
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