Deloitte IFRS Consortium - Session 6: Provisions, Pensions and Share-based PaymentsCourse materials |
This discussion focuses on three specific topics: provisions, pensions and share-based payments. Fundamentally, provisions, pensions and share-based payments aren't much different under International Financial Reporting Standards (IFRS) than under U.S. Generally Accepted Accounting Principles (GAAP). But there are a few peculiar differences.
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Pensions and Share-based payments presentation
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