Discuss the types of differences that exist between International Financial Reporting Standards (IFRS) and U.S. generally accepted accounting principles (GAAP)
Describe IFRS requirements related to the recognition and measurement of assets, specifically inventories; property, plant, and equipment; intangibles; and leased assets
Explain major differences between IFRS and U.S. GAAP on the recognition and measurement of assets
Describe the requirements of IFRS in a variety of disclosure and presentation standards