Chapter 23: Emerging Issues in Accounting and Analysis

In this section

• IFRS vs. U.S. GAAP Key Differences
  Explore the core contrasts between IFRS and U.S. GAAP in revenue recognition, leases, financial instruments, and intangible assets, illuminating how divergent accounting principles shape financial reporting and analysis.
• SEC Proposed and New Pronouncements
  A comprehensive guide to the latest SEC regulatory initiatives that could reshape corporate reporting, enhance investor protection, and influence the CPA BAR exam.
• Blockchain, Cryptoassets, and Related Disclosures
  Explore how blockchain technology and cryptoassets impact financial reporting, valuations, and regulatory disclosures in modern accounting, along with practical strategies for ensuring robust internal controls.
• Future Trends in Analytics and Reporting
  [Discover how CPAs can harness emerging technologies and integrated reporting frameworks to bring real-time, data-driven insights to stakeholders, advancing the future of corporate transparency and decision-making.]