The book “Accounting for Equity and Other Comprehensive Income: Dual Reporting Under U.S. GAAP and IFRSs”, by Francesco Bellandi, CPA, CA, ACCADipIFR, MBA, Sapienza Rome State University Press is now available on-line at at Dualgaap.com or Casalini.com. Paperback purchases can be ordered at redazionecasaeditrice@uniroma1.it.
This book examines and compares the reporting of stockholders’ equity as required by U.S. GAAP, SEC rules and regulations, and IFRSs (International Financial Reporting Standards), including proposed Exposure Drafts, Discussion Papers and relevant convergence efforts of the FASB and the IASB. The book also identifies grey …

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Question:
When you’re talking about material class of similar items, does that mean for example that you have to break rent out of G&A line item?  Both rent and G&A are material amounts and so which is the standard way to do things.
(1) group both in one line item and disclose in notes the two material amounts
(2) group in unique line items
Thanks in advance

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Do anyone know where I can download copy of US GAAP and US GAAP APB?

Thanks Dessanti for your answer
Our position is less than 1%, we bought in the active market Euro a
little position to speculate in market price.
The IAS 39 don’t include equity investment as applicable financial
asset to recognized the gain or loss in foreign exchange in the
current period income statement, as its explain as follows:
Available-for-sale financial assets (AFS)…. … Fair value changes on
AFS assets are recognised directly in equity, through the statement of
changes in equity, except for interest on …

Apologies for an off-top, – would anybody be able to provide me with thelink to ASBEs (Chinese Accounting Standards) in English?
I know that they are very close to IFRS, I have the Delloitepublication, just needed to see actual standards or at least a detailedand comprehensive summary.
Thanks and have a great day/ evening.
Tatiana

Hi Tatiana,
have a look at:
http://www.iasplus.com/resource/ref.htm
for a start – I remember there are also other ressources besidesDeloitte, but don’t find them right now …
I attach another document, probably the one you …

Dear all,
Where could I find the latest IFRS – UK GAAP comparison? Thanks!
Regards,
Grace

in the pwc website it is free of charge downloadable in PDF
http://www.iasplus.com/country/compare.htm

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Hello all,
 
Does anybody have a PDF guide highlighting the differences between US GAAP and IFRS. These guides have always existed free of charge, I am just wondering if now with the introduction of IFRS anyone has a final format?
 
Thanks in advance
 
 
Regards
 

 
Jorge
 
 

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