Subject 5. Comparison of IFRS with Alternative Reporting Systems
#cfa #cfa-level-1 #financial-reporting-and-analysis #financial-reporting-standards
A significant number of the world's listed companies report under either IFRS or U.S. GAAP. Although these standards are moving toward convergence, there are still significant differences in the framework and individual standards. Frequently, companies provide reconciliations and disclosures regarding the significant differences between reporting bases. These reconciliations can be reviewed to identify significant items that could affect security valuation.
If you want to change selection, open original toplevel document below and click on "Move attachment"
Summary
| status | not read | | reprioritisations | |
|---|
| last reprioritisation on | | | suggested re-reading day | |
|---|
| started reading on | | | finished reading on | |
|---|
Details