Remaining differences with us gaap, Financial Management

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Remaining differences with US GAAP

  • IFRS 8 comprise intangible assets as part of the non-current assets. SFAS 131 only refers to tangible assets.
  • IFRS 8 requires method of calculating the segment's liabilities. This isn't required by SFAS 131.
  • SFAS 131 uses a matrix form to establish operating segments. IFRS 8 uses 10% core principle criteria.

 


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