The IVSC and the IFRS Foundation said Thursday they have a shared interest in the consistent measurement of fair value for financial reporting, noting that certain standards issued by the ...

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. Processing Content In GAAP ...

IFRS (International Financial Reporting Standards), which will be mandatory for EU-listed, Australian and certain Russian companies from 2005, makes constant reference to value: recoverable value, ...

Under the draft, the exemption would apply where a parent or ultimate parent is an investment entity that does not prepare consolidated financial statements.

Hawkins, David F., Vincent Marie Dessain, and Andrew Barron. "Silic (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 108-030, September 2007. (Revised January 2008.) ...

Riedl, Edward J. "Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 105-014, August 2004. (Revised February 2008.) ...

Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance ...