- What are the types of differences that exist between IFRS and U.S. GAAP?
- Which intangible assets are subject to annual impairment testing?
- How is goodwill measured in a business combination with a noncontrolling interest?
- What is the current treatment with respect to borrowing costs?
- What is a provision, and when must a provision be recognized?
- What is an onerous contract? How are onerous contracts accounted for?
