But why would there be differences between the US and Europe? In contrast to US GAAP, IAS/ IFRS allows, for impairment testing purposes, an alternative to fair (exit) value, namely, value in use. The paper asks whether the value-in-use standard can explain the difference. © 2013 KPMG...
- Basic experience and awareness in financial reporting purpose valuation including basic knowledge of US GAAP and IFRS - Fluent Chinese / English language skills including business writing, speaking, reading and listening Education and Professional Certifications ...