IFRS, US GAAP and RAP. Comparative analysis (EY).

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Product description


1 Foreword
2 Presentation of Financial Statements
4 Consolidation, accounting and investment synergies,
accounted for using the equity method
6 Business Combinations
8 Intangible assets
9 Stocks
10 assets with a long useful life
12 Impairment of Assets
14 Rent
16 Financial instruments
18 Issues related to foreign currencies
20 Income tax expense
21 Provisions and contingencies
22 Revenue Recognition
24 Share-based payments
26 Employee benefits, with the exception of payments
based payments
28 Segment reporting
30 Earnings per share
31 Interim Financial Reporting
32 Subsequent Events
33 Related parties
34 Appendix 1 - Development of IFRS
36 Appendix 2 - The Russian Accounting Principles


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