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Notice to Constituents 100 | General Principles 200 | Presentation 300 | Assets 400 | Liabilities 500 | Equity 600 | Revenue 700 | Expenses 800 | Broad Transactions 900 | Industry Master Glossary Accounting Standards Updates Proposed Accounting Standards Updates Maintenance Updates Other Exposure Documents Pre-Codification Standards

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Deloitte's Roadmap: Comparing IFRS Accounting Standards and U.S. GAAP: Bridging the Differences

Chapter 2 — Liabilities

Chapter 2 — Liabilities

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Chapter 2 — Liabilities

Chapter 2 — Liabilities

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Chapter 2 — Liabilities

2.1 Employee Benefits

2.2 Contingencies

2.3 Debt Modifications and Extinguishments

2.4 Distinguishing Liabilities From Equity

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Accounting Research Tool

Copyright © 2025 Deloitte Development LLC. All rights reserved.