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long-term asset or short term liability, and analyze the major way in which IFRS

ID: 2469532 • Letter: L

Question

long-term asset or short term liability, and analyze the major way in which IFRS and GAAP differ on the accounting treatment of your chosen asset. Based on your analysis, take a position on which method is more effective in financial reporting. Support your position with at least two (2) examples. long-term asset or short term liability, and analyze the major way in which IFRS and GAAP differ on the accounting treatment of your chosen asset. Based on your analysis, take a position on which method is more effective in financial reporting. Support your position with at least two (2) examples.

Explanation / Answer

While there are areas of difference between U.S GA and IFRS, similarities exceeds differences. Difference can be regarded as cosmetic or substantive . Cosmetic differences are primarily associated with appearances or location of information in financial reports. Substantive difference cause difference in the value of an item or whether an item is reported at all.

Example of accounting treatment differ between long term assets and short term assets are below :

Long term assets : 1) Property plant and machinery

2) Intangible assets like Goodwill

Short term Assets : 1) Inventories

2) Accounts receivable

An examination of financial reports that include both U.S.GAPP and IRS RESULTS shows that there is little difference between IFRS and GAPP. Reported financiaL statements overall average value. This is an Important finding as it suggest that U.S adoption of IFRS will not cause major change in U.S. financial reporting results, at least overall of coverage individual compliance may still be significantly affected on specific accounting items.