International Financial Reporting Standards F04-17b
In U.S GAAP, unless the assets are held for sale, they are valued using the cost model.
International Financial Reporting Standards F04-16b
Is separate accounting allowed for investment property in U.S GAAP or IFRS?
International Financial Reporting Standards F04-15b
Re-evaluation is not permitted in U.S GAAP. Is it permitted in IFRS?
International Financial Reporting Standards F04-14b
In IFRS, previously recognized impairment losses are reversed. What occurs in U.S GAAP?
