|
International Financial Reporting Standards (IFRS) |
| U.S. GAAP Codification | IFRS International Standards | Accounting Standards, ASC |
|
IFRS
for Small and Medium-sized Entities (SMEs) |
IFRS,
U.S. GAAP Codification,
IFRS
Overview,
IFRS for
SMEs
|
|
Principles of Accounting,
Intermediate Accounting, Accounting Textbooks |
 Securities Law
Library,
U.S. Tax
Code by Section,
Accounting Terms |
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IFRS for SMEs Section 3: Financial Statement Presentation |
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IFRS-SME 1. Complete set of financial statements (1) statement of financial position (2) statement of comprehensive income (3) statement of changes in equity (4) statement of cash flows (5) notes 2. Comparative information |
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IFRS IAS 1: Presentation of Financial Statements |
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U.S. GAAP Codification Topic 205: Presentation of Financial Statements |
| IFRS for
SMEs |
| U.S. GAAP Codification |
| IAS 40 - IAS 41 |
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IAS 40:
Investment property |
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IAS
40 Technical Notes |
|
IAS 41:
Agriculture |
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