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Subject Matter Cross-Reference (U.S. GAAP / IFRSs)

The following chart can be used as a cross-reference between U.S. GAAP and IFRSs based on subject matter:

Subject MatterASC TopicIFRS
Accounting Changes 250-10 IAS 8
Accounting for Uncertainty in Income Taxes 740-10 IAS 37
Asset Retirement Obligations 410-20 IAS 16 / IAS 37 / IFRIC 1
Business Combinations 805-10 IFRS 3 (Revised 2008)
Comprehensive Income 220-10 IAS 1 (Revised 2007)
Consolidated Financial Statements 810-10 IAS 27 / SIC-12
Contingencies 450-10 IAS 37
Debt and Equity Capital Transactions 470-10 / 470-20 / 470-30 / 470-40 / 470-50 / 470-60 / 480-10 / 505-10 / 815-10/ 815-40 / 825-10 / 835-10/ 835-30 / 480-10-S99-3A IAS 32 / IFRIC 2 / IFRIC 19 / IAS 39 / IFRS 9
Derivatives — Definition and Scope 815-10-15 IAS 39
Discontinued Operations 205-20 IFRS 5
Earnings per Share 260-10 IAS 33
Embedded Derivatives 815-15 IAS 39
Employee Stock Ownership Plans 718-40 IFRS 2
Equity Method of Accounting 323-10 IAS 28
Fair Value Measurements of Financial Instruments 820-10 IAS 39
Fair Value Option 825-10 IAS 39 / IFRS 9
Goodwill and Other Intangible Assets 350-10 IAS 36 / IAS 38
Hedge Accounting 815-20 IAS 39 / IFRS 9
Impairment of Long-Lived Assets to Be Held and Used or to Be Disposed of by Sale 360-10 IAS 36 / IFRS 5
Income Taxes 740-10 IAS 12
Interim Reporting 270 IAS 34
Inventories 330-10 IAS 2
Investments in Debt and Equity Securities (After Adoption of IFRS 9) 320-10  IFRS 9 / IAS 39
Investments in Debt and Equity Securities (Before Adoption of IFRS 9) 320-10 IAS 39
Joint Ventures 323-10 IAS 31
Leasing 840-10 IAS 17 / IFRIC 4
Loan Receivables (After Adoption of IFRS 9) 310-10 IFRS 9 / IAS 39
Loan Receivables (Before Adoption of IFRS 9) 310-10 IAS 39
Offsetting of Financial Assets and Financial Liabilities in the Balance Sheet 210-20 IAS 32
Pensions, Other Postretirement Benefits, and Other Postemployment Benefits 715-10 / 715-30 / 715-60 / 712 IAS 19 / IFRIC 14
Revenue Recognition 605-10 IAS 18
Sales of Real Estate 360-20 IAS 18 / IAS 11 / IFRIC 15
Segment Reporting 280-10 IFRS 8
Share-Based Payment 718-10 IFRS 2
Statement of Cash Flows 230-10 IAS 7
Transfers and Servicing of Financial Assets 860-10 IAS 39

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.