Key Issues: IFRS in the US

PwC thought leadership:

IFRS in the US publications
While the near-term use of IFRS in the US by domestic public companies will not be required, IFRS remains very relevant to many US businesses. This directory includes many relevant publications.

Accounting for revenue recognition: More critical than ever
The FASB and IASB issued Revenue from contracts with customers, their converged standard on revenue recognition in May 2014. This publication describes the impact of the standard.

The quarter close – Directors edition Q4 2014
This edition provides insight into the potential effect of the revenue standard on compensation plans, what to look for to identify embedded derivatives in new or modified debt agreements, a spotlight on the FASB’s newly unveiled guidance for applying pushdown accounting, an SEC focus on internal controls, and more.

Additional information: