1,000-2,000 words International Accounting Standard 18 (IAS 18) provides the general standards for revenue recognition and measurement in the IFRS. Provide 3 examples of the differences between the 2

1,000-2,000 words

International Accounting Standard 18 (IAS 18) provides the general standards for revenue recognition and measurement in the IFRS.

  • Provide 3 examples of the differences between the 2 sets of standards.

Review the IAS 7 statement of cash flows, and complete the following:

  • Discuss the differences in classifications of cash flows between IFRS and U.S. GAAP.
  • What impacts will these have on U.S. companies?
  • Cover the differences with the classifications of contingent liabilities between U.S. GAAP and IFRS. Be sure to cover the topics of possible, probable, and bright-line tests.
  • When looking at cash and cash equivalents definitions between IFRS and U.S. GAAP, discuss the differences for the following:
    • Best estimates
    • Risks
    • Uncertainties

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