IFRS versus U.S. GAAP: Key Developments

Instructor: Steven Shamrock, CPA, MBA

Format

Course - Online

Level

Intermediate

Duration

4 hours

This course provides a comparison of common differences between major IFRS and US GAAP accounting standards. For each topic, the course provides a conceptual discussion of the two standards, a detailed analysis of differences, and application based exercises that allow the application of presented content.

Learning outcomes

Learning outcomes: Identify significant differences when accounting for transactions under U.S. GAAP and IFRS across major financial statement line items

£59.00 (CIMA members only)

£69.00

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Product information

Overview

This self-study online course provides a comparison of common differences between major IFRS and US GAAP accounting standards.

For each topic, the course provides a conceptual discussion of the two standards, a detailed analysis of differences, and application based exercises that allow the application of presented content.

Topics discussed:

The Conceptual Framework and Financial Statement Presentation
Inventory
Consolidated Financial Statements
Intangible Assets and Goodwill
Income Taxes
Business Combinations
Share-Based Payments
Employee Benefits
Financial Instruments
Leases

Who should take this course?

"Those who work for a multinational entity whose subsidiaries record accounting transactions in US GAAP and IFRS as well as those who provide audit/assurance/advisory/consulting services to multi-national organisations. Investors who seek to understand how entities that report financial results under the different frameworks compare."

Professional development

This Course - Online offers 3 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study:	Accounting
Prerequisites:	Strong foundational knowledge of IFRS
Programme level:	Intermediate
Duration:	4 hours
Format:	Course - Online
Access:	This is a digital product. You will have access to the content for a year after purchase date.

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