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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
Read the 2024 edition of “On the Radar — Comparing IFRS...
- 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.
Read the 2024 edition of “On the Radar — Comparing IFRS Accounting Standards and U.S. GAAP: Bridging the Differences,” a high-level summary of key issues and developments related to this topic.
software and software-related costs incurred should be accounted for under ASC 985-20, ASC 350-40, or other U.S. GAAP. This is the first publication in a series that will further examine the application of the relevant guidance, including common issues and complexities. Background
Accordingly, professionals need to be mindful of the differences between U.S. GAAP and IFRS Accounting Standards when preparing, aggregating, consolidating, comparing, or interpreting financial information that involves both sets of accounting standards.
29 paź 2024 · Under current GAAP, capitalization of software development costs for internal-use software is required once the preliminary project stage is complete. The proposed ASU instead provides the following two criteria in ASC 350-40-25-12 that must be met for entities to begin capitalizing software costs:
1 paź 2024 · 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.
