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Technology January 2011 A&A update from Frazier & Deeter, LLC

1. Frazier & Deeter Client A&AUpdate – Key Convergence Topics Bill [email protected] 7, 2011 2. ACCOUNTING FOR LEASES A NEW ACCOUNTING…

Documents US GAAP versus International Financial Reporting Standards

1. Moving to IFRS October 13, 2008  *connectedthinking 2. Today’s Agenda: IFRS OverviewSimilarities and Differences Impact on Regulated Entities 3. 1.IFRS Overview…

Documents Intangible Assets: IAS 38 Wiecek and Young IFRS Primer Chapter 15.

Slide 1 Intangible Assets: IAS 38 Wiecek and Young IFRS Primer Chapter 15 Slide 2 2 Intangible Assets Related standards IAS 38 Current GAAP comparisons IFRS financial statement…