How is the term reserve used under IFRS, and how does it differ from its meaning under U.S. GAAP?
Compare the use of term ‘reserve’ used in GAAP and in IFRS
Generally Accepted Accounting Principles (GAAP): These are the guidelines necessary to create accounting principles for the implementation of financial information reporting in the Country U.
International Financial Reporting Standards (IFRS): IFRS are a set of international accounting standards which are framed, approved, and published by International Accounting Standards Board (IASB) for the preparation and disclosure of international financial reports...
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