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This Roadmap provides an overview of the most significant differences between U.S. GAAP and IFRS ® Accounting Standards — two of the most widely used accounting standards in the world. The 2024 edition includes updated and expanded guidance that reflects standards effective as of January 1, 2025, for calendar-year-end public entities.
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This Roadmap provides an overview of the most significant...
- Bridging the Differences
Comparing IFRS Accounting Standards and U.S. GAAP: Bridging...
- Non-GAAP Financial Measures and Metrics
Business Acquisitions — SEC Reporting Considerations...
- Q&A to Roadmap Quick Reference Guide
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- Current Expected Credit Losses
Current Expected Credit Losses - Comparing IFRS Accounting...
- Impairments and Disposals of Long-Lived Assets and Discontinued Operations
This Roadmap provides Deloitte’s insights into the guidance...
- Contingencies, Loss Recoveries, and Guarantees
Contingencies, Loss Recoveries, and Guarantees - Comparing...
- Carve-Out Transactions
This publication discusses key considerations related to...
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In assessing how software development costs should be accounted for, entities must determine whether there is a substantive plan to market the software externally or whether one will be created during the software’s development period.
In assessing how software development costs should be accounted for, entities must determine whether there is a substantive plan to market the software externally or whether one will be created during the software’s development period.
13 maj 2020 · Applying the accounting guidance for identifying and classifying the capitalizable costs incurred in agile software development can require significant judgment and diligent records of the nature of the costs incurred.
Comparing IFRS Accounting Standards and U.S. GAAP: Bridging the Differences. Although U.S. GAAP and IFRS ® Accounting Standards are built on largely similar concepts and often lead to similar accounting outcomes, there are many differences in the specific accounting requirements.
Comparing IFRS Accounting Standards and U.S. GAAP: Bridging the Diferences. Although U.S. GAAP and IFRS® Accounting Standards are built on largely similar concepts and often lead to similar accounting outcomes, there are many diferences in the specific accounting requirements.
15 gru 2021 · Accounting for software costs has traditionally lagged behind technological developments. A recent IFRIC agenda decision on cloud computing costs gave an answer at odds with the perception of many financial statement preparers.
