FAR04A International Financia Reporting Standards (IFRS) 2

IFRS requires certain line items to be disclosed. What is the case for U.S GAAP?

What are the four basis of accounting that are available to a U.S entity that is not required to follow either U.S GAAP or full IFRS?

Under IFRS for SMES which entities are precluded from using it?

Is IFRS for SMEs a form of general accepted accounting principles?