Presentation Summary : Accounting for business combinations and consolidated financial statements. Joint World Bank and IFRS Foundation ‘train the trainers’ workshop hosted by the ECCB,
Source : http://www.ifrs.org/Use-around-the-world/Education/Documents/Framework-based%20teaching%20presentations/6.%20Business%20combinations.pptx
Presentation Summary : IFRS 7 sets out disclosures of financial instruments. The presentation, recognition and measurement of financial instruments are the subjects of
Source : http://www.ifrs.org/Use-around-the-world/Education/Documents/Framework-based%20teaching%20presentations/4.%20Presenting%20financial%20instruments.pptx
Presentation Summary : IFRS and Current Assets * Comparing GAAP and IFRS Current Asset Presentation US GAAP requires companies to list assets in order of liquidity starting with Current ...
Source : http://franke.nau.edu/images/uploads/fcb/coursefiles/22_Intro_to_IFRS_Part_4_Current_Assets.ppt
Presentation Summary : IFRS vs. US GAAP Anthony P. Pencek, CPA IMA NERC-Mystic, CT September 20, 2010 Accountant’s Cartoon International Financial Reporting Standards (IFRS) vs. US ...
Source : http://www.nerc.imanet.org/files/International%20Financial%20Reporting%20Standards%20(IFRS)%20%20sept%202010%20nerc%20talk%20vs.ppt
Presentation Summary : IFRS As of April 2011 Presented by Teri Willoughby Deters IFRS Who Impacted? Differences between IFRS & US GAAP IFRS for SMEs Transition Other considerations Who ...
Source : http://webs.wichita.edu/depttools/depttoolsmemberfiles/Accountancy/2011AAConf/WSU%20IFRS%20presentation%20Teri%20Deters.ppt
Presentation Summary : Session Overview. Crash course in ASPE: The Basics. Crash course in IFRS: The Very Basics. Key differences: Property, Plant and Equipment. Leases. Related party ...
Source : http://www.adamsmiles.com/files/ASPE%20vs%20IFRS.ppsx
Presentation Summary : IFRS Self-Test Questions One difference between IFRS and GAAP is that: GAAP uses accrual-accounting concepts and IFRS uses primarily the cash basis of accounting.
Source : http://higheredbcs.wiley.com/legacy/college/weygandt/0470534796/ppt/ch02.ppt
Presentation Summary : Title: International Financial Reporting Standards Author: Belverd Needles Last modified by: Patsy Bowen Created Date: 4/25/2008 12:28:11 PM Document presentation format
Source : http://www.agn-na.org/eseries/scriptcontent/narm09/presentations/AA2-2-Needles-Powers.ppt
Presentation Summary : Leases: US GAAP vs. IFRS A. HISTORY US GAAP: Sep. 1964 APB 5: Reporting of Leases in Financial Statements of Lessee Nov. 1976 FAS 13: Accounting for Leases =>ASC 840 ...
Source : http://www.calstatela.edu/faculty/dhossai2/common/resources/Leases/IFRS%20vs%20GAAP/1%20Leases_GAAP%20vs%20IFRS.ppt
Presentation Summary : Title: IFRS Adoption and Implementation Subject: IFRS Author: Amaro Gomes Keywords: IFRS - Convergence - IASB Description: Colombia, November 2011: Medellin, Bogota ...
Source : http://cpcpcolombia.org/documentos/niif/IFRS%20%20ADOPCION%20E%20IMPLEMENTACION%20EN%20EL%20MUNDO.ppt
Presentation Summary : IFRS Self-Test Questions The transition date is the date: when a company no longer reports under its national standards. when the company issues its most recent ...
Source : http://higheredbcs.wiley.com/legacy/college/weygandt/0470534796/ppt/ch07.ppt
Presentation Summary : IFRS vs. GAAP - Assets. Investments – No AFS or HTM under IFRS. Inventory – No LIFO costing so Tax Consequences with switch to IFRS. Property, Plant and Equipment ...
Source : http://www.tcc.edu/welcome/collegeadmin/gov/glc/LearningModules/connerINTLFINANCIALREPORTINGSTANDARDS/International_Financial_Reporting_Standards.pptx
Presentation Summary : After nearly three year since it published its draft IFRS on insurance contract the IASB made significant changes in five key topics which are now re-exposed.
Source : http://www.iasplus.com/en/publications/insurance/webcasts/insurance-webcast-38/at_download/file
Presentation Summary : Share-based Payments: IFRS 2 * General Recognition Principles of IFRS 2 Recognize goods or services received at fair value when the goods are obtained or as services ...
Source : http://www.cbe.uidaho.edu/Acct414/Lecture_Notes_etc/EPS%20&%20options/KPMG%2008%20Share-based%20Payments%20Comparison%20US%20to%20IFRS.ppt
Presentation Summary : Title: International Financial Reporting Standards IFRS Last modified by: PC7 Created Date: 2/28/2006 8:32:34 PM Document presentation format: On-screen Show
Source : http://gaapifrs.com/downloads/IFRS.ppt
Presentation Summary : IFRS A U.S. Preparer’s Perspective Kevin McBride Accounting Policy Controller Intel Corporation Challenges To IFRS Adoption Substantial differences in certain areas ...
Source : http://www.financialexecutives.org/eweb/upload/FEI/FEI%20IFRS%20Conf%20Panel%205%20Intel%20K.McBride%20Powerpoint%206.5.08.ppt
Presentation Summary : IFRS sometimes refers to these allowances as provisions. Although IFRS implies that receivables with different characteristics should be reported separately, ...
Source : http://ic.ucsc.edu/~shep/10a/10APPT/8e/hho8e_ch08_stud.ppt
Presentation Summary : IFRS 1: First Time Adoption of International Financial Reporting Standards By: CA Kamal Garg Scope An entity shall apply the IFRS in: its first financial statements ...
Source : http://xa.yimg.com/kq/groups/12982260/215687645/name/IFRS+1.ppt
Presentation Summary : Title: Statement of Cash Flows - US GAAP vs IFRS Author: Teresa P. Gordon Last modified by: Teresa P. Gordon Created Date: 11/11/2008 12:17:57 AM Document ...
Source : http://www.webpages.uidaho.edu/Acct414/Lecture_Notes_etc/SCF/IFRS%20SCF%20comparsion%20for%20students.ppt
Presentation Summary : Title: Stock Based Compensation - SFAS No. 123R with IFRS comparison (introductory level) Subject: Introductory level only Author: T Gordon Last modified by
Source : http://www.cbe.uidaho.edu/Acct414/Lecture_Notes_etc/EPS%20&%20options/Stock-based%20Compensation%20Intro%20%20A414%20%20w%20IFRS%20F08.ppt
Presentation Summary : Title: IFRS and Basel 2 Subject: Accounting Author: SHerbert Keywords: IFRS and Basel 2 Last modified by: imichael Created Date: 3/8/2006 9:00:41 AM
Source : http://siteresources.worldbank.org/EXTECAADVPRO/Resources/1934187-1146606086888/IFRS_and_Basel_2_Ian_Micheal_20060425.ppt
Presentation Summary : What are IFRS? International Financial Reporting Standards. Promulgated by the International Accounting Standards Board (IASB) GAAP for adopting countries
Source : http://raptor1.bizlab.mtsu.edu/s-drive/JHARRINGTON/6310/Student%20Presentations/IFRS%20Convergence.pptx