The two key players in a significant amount of financial reporting development are undoubtedly the IASB and the FASB. The course provides a comparison of the two reporting frameworks in terms of general reporting requirements and specific accounting treatments. This course will therefore provide a useful context with which to understand current development and create an awareness of the financial reporting challenges for groups with component reporting under each of the frameworks.
- the international context of IFRS and US GAAP
- the similarities and differences in accounts format
- the key accounting similarities between IFRS and US GAAP
- the key accounting differences between IFRS and US GAAP.
CPD Points: 1.5
CPD Duration (hours): 1.5
Access: 12 months from purchase date