IFRS vs. GAAP Flashcards
Income Statement Classification:
Type of Expense:
Research and development
Income Statement Classification:
IFRS: Operating
GAAP: Operating
Income Statement Classification:
Type of Expense:
Depreciation and amortization*
Income Statement Classification:
IFRS: Operating
GAAP: Operating
Income Statement Classification:
Type of Expense:
Interest expense
Income Statement Classification:
IFRS: Other (Not Operating)
GAAP: Other (Not Operating)
Income Statement Classification:
Type of Expense:
Income Taxes
Income Statement Classification:
IFRS: Other (Not Operating)
GAAP: Other (Not Operating)
Cash Flow Statement:
Type of Expense:
Research and development
Cash Flow Statement Classification:
IFRS: Operating
GAAP: Operating
Cash Flow Statement:
Type of Expense:
CAPEX
Cash Flow Statement Classification:
IFRS: Investing
GAAP: Investing
Cash Flow Statement:
Type of Expense:
Interest
Cash Flow Statement Classification:
IFRS: Operating or Financing
GAAP: Operating