TAILIEUCHUNG - IFRS, US GAAP, and US tax accounting methods*

IFRS 4 is intended to cover all entities that issue insurance contracts, not only insurance companies in the legal or regulatory sense. Further interpretation of the Implementation Guidance, Basis for Conclusions and IFRS 4 are required for an entity to apply the standard to its own facts, circumstances and individual transactions. Also, some of the information in this publication is based on interpretations of current literature, which may change as practice and implementation guidance continue to develop. Users are cautioned to read this publication in conjunction with the actual text of the Standard, Implementation Guidance and Basis for Conclusions and to consult their professional advisors before concluding on accounting. | IFRS What you need to know IFRS US GAAP and US tax accounting methods Comparing IFRS US GAAP and assessing the potential implications on US tax accounting methods February 2009 Table of contents The heart of the matter 02 How will changes in accounting policy resulting from a conversion to IFRS affect tax accounting methods An in-depth discussion 04 Will changes in accounting policy required upon the conversion to IFRS necessitate US tax accounting method changes US tax accounting method considerations 05 US tax accounting method change procedures 07 A closer look 08 IFRS US GAAP and US tax accounting methods a detailed comparative assessment February .

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