Deloitte IFRS Consortium - Session 6: Provisions, Pensions and Share-based Payments
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.
Download the presentation and lecture notes below.