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IFRSDictionary.comTM |
| U.S. GAAP Codification | IFRS International Standards | Accounting Standards, ASC |
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International
Financial Reporting Standards (IFRS) |
 IFRS, IFRS Texbook,
IFRS Dictionary,
IFRS U.S. GAAP Comparison |
|
Principles of Accounting,
Intermediate Accounting,
U.S. GAAP Textbooks |
|
U.S. GAAP Codification, Accounting Dictionary |
| IFRS Accounting Terms |
| Assets |
Inventories, FIFO, net realisable value -->
IAS 2 |
|
Property,
plant and equipment, revaluation model -->
IAS 16 |
|
Intangible
assets, amortisation, finite useful life, indefinite useful life -->
IAS 38 |
|
Agriculture, biological assets, agricultural produce -->
IAS 41 |
|
Mineral
resources, exploration, evaluation -->
IFRS 6 |
| Investments |
|
Investments in associates, equity method, significant influence -->
IAS 28 |
|
Interests
in joint ventures, venturer, joint control -->
IAS 31 |
|
Investment
property, fair value model -->
IAS 40 |
| Impairment, Contingency, Leases |
|
Asset
impairment, impairment loss -->
IAS 36 |
|
Borrowing
costs, capitalization of interest costs -->
IAS 23 |
|
Discontinued operations, assets held for sale -->
IFRS 5 |
|
Provisions, contingent liabilities, contingent assets -->
IAS 37 |
|
Leases,
finance lease, operating lease -->
IAS 17 |
| Financial Instruments |
|
Financial
instruments disclosures -->
IFRS 7 |
|
Financial
instruments presentation -->
IAS 32 |
|
Financial
instruments recognition and measurement, derivatives -->
IAS 39 |
|
Hedge
accounting -->
IAS 39 Hedge Accounting |
| IAS 40 - IAS 41 |
|
IAS 40:
Investment property |
|
IAS
40 Technical Notes |
|
IAS 41:
Agriculture |
|
IFRS, IAS by Topic |
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U.S. GAAP by Topic |
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