IFRS 2-1: In what ways does the format of a statement of financial or position under IFRS often differ from a balance sheet presented under GAAP?IFRS 2-2: Do the IFRS and GAAP conceptual frameworks differ in terms of the objective of financial reporting? Explain.IFRS 2-3: What terms commonly used under IFRS are synonymous with common stock and balance sheet?IFRS 3-1: Describe some of the issues the SEC must consider in deciding whether the United States should adopt IFRS.IFRS 4-1: Compare and contrast the rules regarding revenue recognition under IFRS versus GAAP.IFRS 4-2: Under IFRS, do the definitions of revenues and expenses include gains and losses? Explain.IFRS 7-1: Some people argue that the internal control requirements of the Sarbanes-Oxley Act (SOX) of 2002 put U.S. companies at a competitive disadvantage to companies outside the United States. Discuss the competitive implications (both pros and cons) of SOX.
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