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IFRS Perspectives 鈥� Q1 2025

R&D costs: IFRS庐 Accounting Standards vs. US GAAP, ISSB Standards: focus on adoption and implementation, proposed changes to provisions under IFRS庐 Accounting Standards.

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R&D costs: IFRS庐 Accounting Standards vs. US GAAP

Accounting for research and development activities under IFRS庐 Accounting Standards can be significantly more complex than that under US GAAP.

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ISSB Standards: Focus on adoption and implementation

As more countries adopt IFRS庐 Sustainability Disclosure Standards, implementation and interoperability are top of mind for preparers.

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Webcast Replay Webcast Upcoming Listen Now From The Web

Proposed changes to provisions under IFRS庐 Accounting Standards

Some provisions may increase and be recognized sooner and over time under proposed changes to IAS 37.

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