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As convergence turns into a better reality, International Financial Reporting Requirements are important for each accounting college students and CPAs to know. By implementing first-hand expertise of the IFRS protection from previous CPA exams, A GUIDE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS, third Version offers the fundamentals college students have to know to move the CPA examination. Updates to income recognition and leases, the variations between IFRS and U.S. GAAP, and protection of the SEC’s place on its adoption of IFRS have all been included on this booklet. Current revisions by the IASB on conceptual framework have additionally been added. Written for learners who’re new to IFRS, A GUIDE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS continues to ship content material related to college students, such because the historical past, construction, and standing of IFRS, and its relationship to U.S. GAAP. This textual content works nicely as a standalone merchandise or to complement an present course the place IFRS will probably be coated in additional element.
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