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IFRS accounting trends & techniques: U.S. edition


IFRS Accounting Trends & Techniques – U.S. Edition provides a close look at the reporting practises of international companies that have adopted IFRS as issued by the International Accounting Standards Board.

IFRS Accounting Trends & Techniques – U.S. Edition presents carefully selected reporting examples from the audited annual reports of 170 international public companies across 43 industries and 38 countries to illustrate current reporting practises. Moreover, the narrative commentary makes sense of the complex reporting requirements within IFRSs. As an additional benefit for organisations with a need to understand reporting differences between IFRS and US GAAP, detailed commentary explains many key differences.

To maximise usability, IFRS Accounting Trends & Techniques – U.S. Edition is topically organised using familiar financial statement terminology and offers:

  • descriptive guidance that includes comparisons of the reporting requirements under IFRSs and U.S. GAAP
  • statistical tables that track reporting trends
  • carefully selected reporting examples that show presentation and disclosure techniques

IFRS Accounting Trends & Techniques – U.S. Edition is ideal for international companies that would like to stay current with the latest IFRS reporting techniques. This edition includes reporting examples from companies that have implemented recently effective guidance, such as International Financial Reporting Interpretations Committee (IFRIC) 17, Distributions of Non-cash Assets to Owners, as well as those that have chosen to early adopt IFRS 9, Financial Instruments; IFRIC 13, Customer Loyalty Programmes; and IFRIC 19, Extinguishing Financial Liabilities with Equity Instruments.

This publication provides a rich supply of reporting trends and examples to drive strategic decision making and efficiencies in financial reporting. Find the answers and IFRS reporting examples you need in IFRS Accounting Trends & Techniques – U.S. Edition.