IFRS and Austrian GAAP - Similarities and differences



his publication presents the key similarities and differences between IFRS and UGB. The document includes a tabular summary showing these similarities and differences concerning certain topics that seem to be particularly relevant (e.g. Components of Financial Statements, Requirements concerning consolidated financial statements or Business Combinations) and/or constitute recent changes (for example, Revenues from Contracts with Costumers or Lease Accounting).
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