Comparison between U.S. GAAP and International ... - Grant Thornton

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Comparison between U.S. GAAP and International Financial Reporting Standards 166 ASU 2009-10, Financial Services – Broker and Dealers: Investments – Other: Amendment to Subtopic 940-325 (SEC Update) ASU 2009-09, Accounting for Investments – Equity Method and Joint Ventures and Accounting for Equity-Based Payments to Non-Employees: Amendments to Sections 323-10-S99 and 505-50-S99 (SEC Update) ASU 2009-08, Earnings per Share: Amendments to Section 260-10-S99 (SEC Update) ASU 2009-07, SEC Update – Accounting for Various Topics: Technical Corrections to SEC Paragraphs (SEC Update) ASU 2009-06, Income Taxes (Topic 740): Implementation Guidance on Accounting for Uncertainty in Income Taxes and Disclosure Amendments for Nonpublic Entities ASU 2009–05, Fair Value Measurements and Disclosures (Topic 820): Measuring Liabilities at Fair Value ASU 2009–04, Accounting for Redeemable Equity Instruments: Amendment to Section 480-10-S99 (SEC Update) ASU 2009–03, SEC Update: Amendments to Various Topics Containing SEC Staff Accounting Bulletins (SEC Update) ASU 2009–02, Omnibus Update: Amendments to Various Topics for Technical Corrections ASU 2009–01, Topic 105 – Generally Accepted Accounting Principles: amendments based on – Statement of Financial Accounting Standards No. 168 – The FASB Accounting Standards Codification TM and the Hierarchy of Generally Accepted Accounting Principles © 2011 Grant Thornton LLP All rights reserved U.S. member firm of Grant Thornton International Ltd
Comparison between U.S. GAAP and International Financial Reporting Standards 167 Appendix D Listing of pre-codification U.S. GAAP standards (Note: Only those pre-codification U.S. GAAP standards that are mentioned in the Comparison Document are included in the listing below.) Statements of Financial Accounting Concepts (SFAC) SFAC 2, Qualitative Characteristics of Accounting Information SFAC 5, Recognition and Measurement in Financial Statements of Business Enterprises SFAC 6, Elements of Financial Statements - A replacement of FASB Concepts Statement No. 3 © 2011 Grant Thornton LLP All rights reserved U.S. member firm of Grant Thornton International Ltd
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Comparison between U.S. GAAP and International ... - Grant Thornton

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