Accounting Changes and Error Corrections F31-24b
If a firm does not elect early adoption for a new international standard, what must be disclosed?
Accounting Changes and Error Corrections F31-23b
U.S GAAP standards allow the impracticability exception only for accounting principle changes. What occurs under international standards?
Accounting Changes and Error Corrections F31-22b
Is LIFO permitted under international reporting?
Accounting Changes and Error Corrections F31-21b
The term ‘accounting policies’ is used for international standards. What is the term used in the United States?