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IFRS vs. U.S. GAAP: Key Differences Logo aicpa

  $69.00 - 149.00 |   CPE: 3.0-5.0 |   AICPA |   Jun 2019 |   Accounting |   AICPA Store
Expand your knowledge.
Who Will Benefit?
  • Those who work for multinational entities whose subsidiaries record accounting transactions in U.S. GAAP and IFRS as well as those who provide audit, assurance, advisory, and consulting services to multi-national organizations
  • Investors who seek to understand how entities that report financial results under the different frameworks compare
Key Topics
  • Significant differences in accounting treatment between U.S. GAAP and IFRS.
  • Leases
  • Financial Instruments
  • Consolidation
  • Business Combinations
  • Share-based Payments
  • Inventory
  • Intangible Assets and goodwill
  • Conceptual Framework and Financial Statement Presentation
  • Income Taxes
  • Employee Benefits
Learning Objectives
  • Identify significant differences when accounting for transactions under U.S. GAAP and IFRS across major financial statement line items.

Working for multinational entities whose subsidiaries record accounting transactions in U.S. GAAP and IFRS can be challenging.

This CPE self-study course provides a comparison of common differences between significant financial statement line items under the IFRS and US GAAP reporting frameworks to help you expand your knowledge.

For each topic addressed, the course provides you with:

  • A conceptual discussion of the two standards;
  • A detailed analysis of differences; and,
  • Application-based scenarios and exercises that allow application of the material learned.
Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Foundational
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Foundational


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