Differences Between US GAAP and IFRS

New York Institute of Finance

ITEM ASMA0250

Self Paced Course

Available Now
Online

$89.00

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Online (Self-paced)

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0.5 Hours

language

English

school

Professional

Virtual Series Course

Available Now
Virtual (Part-Time)

$89.00

video_library

Online (Self-paced)

update

0.5 Hours

language

English

school

Professional


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17

Differences Between US GAAP and IFRS

Understand the specific differences and implications between US GAAP and IFRS. This course replicates the content from module 3 of the course Global Convergence of Accounting Standards: Understanding US GAAP and IFRS - A Core NYIF Course

Program Details (NASBA) View
Program LevelIntermediate
Prerequisites This course has no prerequisites.
Advance PreparationNo advance preparation required.
Recent Revision Date February 19, 2015
Instructional Delivery Method QAS Self Study
Field of StudyAccounting

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Duration : 0.5

  • Differences between U.S. GAAP and IFRS for, Consolidation, Impairment, Inventory and Financial Instruments
  • Differences in the interpretation of the concept of control and their effect
  • Compare and contrast the issues affecting the accounting for impairment of financial assets under U.S. GAAP and IFRS
  • Compare and contrast impairment testing requirements and the related accounting for nonfinancial assets under U.S. GAAP and IFRS
  • Three ways in which accounting for inventory differs between U.S. GAAP and IFRS
  • How the four underlying factors, (measurement, recognition threshold, classification, and rules) can be used to identify accounting and reporting differences related to financial instruments under U.S. GAAP and IFRS