US GAAP convergence & IFRS publications

Overview:

• US GAAP convergence and IFRS: What you need to know about the FASB and IASB’s joint projects
• Point of view: The path forward for international standards in the United States
• 2011 US GAAP convergence & IFRS survey: How companies are preparing for convergence between US GAAP and IFRS
• Point of view: Finding the right pace for standard setting
• Setting the Standard -- What you need to know about the FASB and IASB's joint projects -- June 2011
• Get ready for sweeping changes in accounting rules

Accounting for income taxes:

• Point of view: Accounting for income taxes

Revenue recognition:

• In brief: "Take two" - FASB and IASB issue new revenue recognition exposure draft
• 10Minutes on the future of revenue recognition
• Are you ready for the proposed changes to revenue recognition?
• DataLine 2011-16: Revenue from contracts with customers - The constituents have been heard...
• DataLine 2010-45, Revenue from contracts with customers, The responses are in...
• DataLine 2010-28: Revenue Recognition...Full Speed Ahead - Latest Installment: A Joint FASB/IASB Exposure Draft
• DataLine 2010-14: Revenue recognition…Change is closer than you think – A joint FASB/IASB project update

Leases:

• 10Minutes on the future of lessee accounting
• Are you ready for the proposed changes to accounting for leases?
• DataLine 2011-11: Leasing -- FASB and IASB agree on changes that will reduce complexity of the proposed leasing standard
• DataLine 2011-05: Leasing -- The responses are in...
• DataLine 2010-38: A new approach to lease accounting -- Proposed rules would have far raching implications
• DataLine 2010-09: Overhauling lease accounting – A joint FASB/IASB project update
• Point of view: The future of leasing
• The overhaul of lease accounting: Catalyst for change in corporate real estate

Financial instruments and related projects:

• DataLine 2011-13: FASB redeliberates its financial instruments proposal - An update on significant changes as of February 24, 2011
• DataLine 2010-34: Changes to Financial Instruments Accounting -- Impacts for Nonfinancial Services Companies
• DataLine 2010-25: FASB proposes changes to financial instruments accounting
• DataLine 2010-08: Equity or not...Accounting for financial instruments with characteristics of equity
• What investment professionals say about financial instrument accounting

Financial statement presentation and related projects:

• DataLine 2010-16: Financial statement presentation – A joint FASB/IASB project update
• DataLine 2010-26: Statement of comprehensive income – The FASB has proposed to require a new primary financial statement

Consolidations:

• DataLine 2010-10: Consolidation accounting – More changes ahead? – A joint FASB/IASB project update

IFRS readiness series:

• IFRS and US GAAP: Similarities & differences
• Mapping the change: IFRS implementation guide
• Preparing your first IFRS financial statement: Adopting IFRS

Other featured IFRS publications:

• IFRS in the US: Current situation and next steps (December 2011)
• 2011 US IFRS outlook survey: Companies' thoughts on the best timing and methods for incorporating IFRS into the US financial reporting system
• In brief: SEC Staff compares US GAAP and IFRS frameworks and analyzes IFRS in practice
• In brief: SEC Staff Paper explores one possible method to incorporate IFRS in the U.S.
• IFRS illustrative financial statements
• DataLine 2010-12: SEC reaffirms support for single set of high-quality global accounting standards – IFRS considered the best option
• Summary of IFRS adoption status by country
• 10Minutes on the emerging influence of IFRS
• IFRS perspectives: An executive survey
• Point of View: Rethinking the path to global accounting standards
• How internal audit can leverage IFRS

IFRS industry series:

• IFRS industry series

IFRS tax series:

• IFRS tax publications

Systems impact:

• IFRS is on the horizon—are your systems ready?
• Complying with IFRS: Getting your systems ready to meet financial consolidation and reporting requirements
• Navigating the multi-GAAP reporting maze

IFRS for Small and Medium-sized Entities (IFRS for SMEs):

• IFRS for SMEs: How does this affect US companies?
• IFRS for SMEs: Pocket guide 2009