IFRS and GAAP Treatment of Unusual or Infrequent Items
GAAP rules report infrequent transactions on the income statement or disclose them in the financial statement footnotes. IFRS ...
Investopedia14d
IFRS and GAAP Treatment of Unusual or Infrequent Items
GAAP rules report infrequent transactions on the income statement or disclose them in the financial statement footnotes. IFRS rules report unusual transactions as revenues, finance costs ...