O'Reilly logo

The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting by Francesco Bellandi

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

OTHER CONTROL POINTS

Paragraphs I.A.2 and I.A.3
Under IFRSs, use the title “statement of changes in equity”, except under specific circumstances in certain specialized industries.
Paragraphs I.A.5
Figure out what additional items small and medium-sized entities using the statement of changes in equity have to present separately as compared to full IFRSs.
Paragraph I.A.8
Select the gross or net display formats of presenting reclassification adjustments.
Paragraph I.A.9
Select the gross-of-tax or net-of-tax display formats of presenting items of other comprehensive income;
Understand the differences in presentation and disclosure under IFRSs and U.S. GAAP.
Paragraphs I.A.1 and I.A.4
Review the presentation differences concerning balances of total accumulated other comprehensive income and of each component thereof under IFRSs, U.S. GAAP, and SEC guidance.
Paragraph I.A.2
Review the differences between IFRSs and U.S. GAAP in presenting an investor's share of other comprehensive income and retrospective adjustments of an equity method investee.
Paragraph I.A.5
Compare the presentation and disclosure options under IFRSs, U.S. GAAP, and SEC guidance for:
  • aggregate dividends;
  • dividends per share;
  • dividends of puttable shares;
  • dividends proposed or declared after the reporting date;
  • cumulative dividends in arrears;
  • dividend rights, preferences, restrictions, and currency and other features;
Consider the accommodation, under certain circumstances, to present ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required