Financial Reporting: Miscellaneous Topics (U.S. GAAP vs IFRS)

Course Details


Friday, September 13, 2019

8:00am – 10:00am
(Registration: 7:30am)

Field of Study


Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation




This course is the final course of a three-course series, concentrating on financial statements prepared using IFRS vs. U.S. GAAP. Review an IFRS financial statement and outline basic distinctions between IFRS and U.S. GAAP reports in the series.

A recent IFRS Foundation survey found that 116 of 140 jurisdictions required IFRS for all or most companies. With this global acceptance, and as more than 500 foreign companies are reporting to the SEC using IFRS, you need to be able to read and understand the differences between IFRS and U.S. GAAP financial reports.

Analyze IFRS financial statements and outline basic distinctions between IFRS and U.S. GAAP reports in this series.

Materials are provided as an ebook for this course.


  • Overview of Annual Financial Reports (IFRS and U.S. GAAP)
  • Financial statements presentations of miscellaneous topics (IAS 21, 23, 24, 27, 28, IFRS 3, 10, 11, 12, 13 vs. U.S. GAAP)


Identify similarities and differences between IFRS and U.S. GAAP reporting requirements for miscellaneous topics:

  • Foreign currency
  • Borrowing costs
  • Related party disclosures
  • Fair value
  • Business combinations
  • Consolidations including joint arrangement
  • Revenue

Designed For

CPAs, accountants, auditors, consultants and financial professionals.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $94.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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