IFRS Accounting Trends & Techniques – U.S. Edition

IFRS Accounting Trends & Techniques – U.S. Edition provides a close look at the reporting practices of international companies that have adopted IFRS as issued by the IASB.

IFRS Accounting Trends & Techniques – U.S. Edition presents carefully selected reporting examples from the audited annual reports of 170 international public companies across 43 industries and 38 countries to illustrate current reporting techniques and various presentation and disclosure practices. This edition adds more survey companies and includes five new countries of incorporation – Argentina, Chile, Panama, Philippines, and India.

Through a strategic use of common headings throughout all sections, the commentary makes sense of the complex reporting requirements within IFRS. As an additional benefit for financial statement preparers and auditors of foreign subsidiaries of a U.S. parent company, the narrative commentary identifies and explains many of the key differences between IFRS and U.S. GAAP.

To maximize usability, IFRS Accounting Trends & Techniques – U.S. Edition is topically organized using familiar financial statement terminology and offers:

• Descriptive guidance that includes comparisons of the reporting requirements under IFRS and U.S. GAAP
• Statistical tables that track reporting trends
• Carefully selected reporting examples that show presentation and disclosure techniques

IFRS Accounting Trends & Techniques – U.S. Edition is ideal for international companies that have adopted IFRS and would like to stay current with the latest IFRS reporting techniques. This edition includes reporting examples from companies that have implemented recently effective guidance such as IFRIC 17, Distributions of Non-cash Assets to Owners, as well as those that have chosen to early adopt IFRS 9, Financial Instruments, IFRIC 13, Customer Loyalty Programmes, and IFRIC 19, Extinguishing Financial Liabilities with Equity Instruments.

This publication provides a rich supply of examples that will save you hours of time. International preparers and auditors, including those of foreign subsidiaries of a U.S. parent company, can apply this practical guidance to develop tailored solutions for difficult reporting issues.

Find the answers and IFRS reporting examples you need in IFRS Accounting Trends & Techniques – U.S. Edition.