• Service: General
  • Type: Publication series
  • Date: 4/27/2012

GAAP FOCUS April 2012 

This edition of GAAP FOCUS includes information on presentation differences between financial statements prepared based on the revised Schedule VI/Indian GAAP, IFRS and US GAAP, a summary of how volatile market conditions impact fair value measurement of various assets and liabilities, an analysis of how IFRS has been implemented by companies globally, the latest proposal of the PCAOB in connection with audit of related parties/transactions, ESMA’s consultation paper on considerations of materiality in financial reporting and some recent financial reporting developments under US GAAP/IFRS.


GAAP FOCUS April 2012
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