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Read the Full Background

From the Knowledge Hub

Latest insights

The articles people are actually reading, on the standards that cause the most argument in practice.

Lease accounting, IFRS 16 vs ASC 842Where the two standards genuinely part company, and where they only look different.
IFRS 3 reverse acquisitionsWho the accounting acquirer really is when the legal one is the shell.
IAS 37 provisions and contingenciesRecognise, disclose or say nothing: the test in full.
IFRS 9 classification and measurementThe business model and cash flow tests, applied to real instruments.
Provisions, IAS 37 vs ASC 450Probable means two different things either side of the Atlantic.
IFRS 15 revenue recognitionThe five steps, with the judgements that auditors challenge.
IAS 12 deferred taxTemporary differences, recognition limits and the Pillar Two exception.
IFRS vs US GAAP, the full comparisonEvery major difference in one place, standard by standard.

View all articles in the Knowledge Hub