A Closer Look At Share-Based Payment Plans And IFRS: Accounting Differences That Matter

Free registration required

Executive Summary

A shift from U.S. Generally Accepted Accounting Principles (U.S. GAAP) to International Financial Reporting Standards (IFRS) will pose challenges that span across accounting, tax, systems, and operations for U.S. companies. Differences between the two sets of standards - even in areas where there has been substantial convergence - could result in changes that may ultimately affect a company's financial statements and income tax position.

  • Format: HTML
  • Size: 0 KB