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What impacts will these have on us companies

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Reference no: EM131614581

Discussion: International Financial Reporting Standards

International Accounting Standard 18 (IAS 18) provides the general standards for revenue recognition and measurement in the IFRS.

• Provide 3 examples of the differences between the 2 sets of standards.

Review the IAS 7 statement of cash flows, and complete the following:

• Discuss the differences in classifications of cash flows between IFRS and U.S. GAAP.

• What impacts will these have on U.S. companies?

• Cover the differences with the classifications of contingent liabilities between U.S. GAAP and IFRS. Be sure to cover the topics of possible, probable, and bright-line tests.

• When looking at cash and cash equivalents definitions between IFRS and U.S. GAAP, discuss the differences for the following:

o Best estimates
o Risks
o Uncertainties

Reference no: EM131614581

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