Write a Summary of the Team’s Discussion about IFRS Versus GAAP

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Explain how IFRS defines a contingent liability and provide an example.

 

Write a summary of the team’s discussion about IFRS versus GAAP, based on your team collaborative discussions.

The summary should be structured in a subject-by-subject format. An introduction and a conclusion are needed.

Your essay should include the answers to the following:

IFRS 8-1: What are some steps taken by both the FASB and IASB to move to fair value measurement for financial instruments? In what ways have some of the approaches differed?

IFRS 9-1: What is component depreciation, and when must it be used?

IFRS 9-2: What is revaluation of plant assets? When should revaluation be applied?

IFRS 9-3: Some product development expenditures are recorded as development expenses and others as development costs. Explain the difference between these accounts and how a company decides which classification is appropriate.

IFRS 10-2: Explain how IFRS defines a contingent liability and provide an example.

IFRS10-3: Briefly describe some similarities and differences between GAAP and IFRS with respect to the accounting for liabilities.

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