Given the movement toward acceptance of IFRS in the U.S., a discussion about other-than-temporary impairment on securities would not be complete without a discussion of the IFRS requirements. IFRS ...

To improve the information available to investors about business acquisitions, the International Accounting Standards Board (IASB) has issued an Exposure Draft (ED) with proposed amendments to IFRS 3 ...

In the area of fixed assets and the resultant depreciation there are some major differences between the GAAP rules codified in ASC Topic 360 and the IFRS rules in IAS 16. In GAAP there is only one way ...