US GAAP and IFRS: Categorizing Differences

New York Institute of Finance

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Self Paced Course

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$89.00

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Online (Self-paced)

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0.5 Hours

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English

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Professional

Virtual Series Course

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Virtual (Part-Time)

$89.00

video_library

Online (Self-paced)

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0.5 Hours

language

English

school

Professional


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17

US GAAP and IFRS: Categorizing Differences

Classify the high level differences between US GAAP and IFRS. This course replicates the content from module 2 of the course Global Convergence of Accounting Standards: Understanding US GAAP and IFRS - A Core NYIF Course

CPE Credits: 0.5

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

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Duration : 0.5

  • Two dichotomous categories that can be used to organize differences between U.S. GAAP and IFRS
  • Substantive and cosmetic differences
  • Temporary and permanent differences
  • The underlying factors that may give rise to differences between U.S. GAAP and IFRS
  • Measurement, recognition threshold, classification, and rules as they apply to giving rise to differences between U.S. GAAP and IFRS
  • Benefits of using the classification methods described