<?xml version="1.0" encoding="utf-8" standalone="yes"?><rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom"><channel><title>Gaap on gdpark.blog</title><link>https://gdpark.blog/tags/gaap/</link><description>Recent content in Gaap on gdpark.blog</description><generator>Hugo</generator><language>en</language><lastBuildDate>Sun, 06 Jun 2021 00:00:00 +0000</lastBuildDate><atom:link href="https://gdpark.blog/tags/gaap/index.xml" rel="self" type="application/rss+xml"/><item><title>Accrual Accounting [CFA Level 1 Notes #3]</title><link>https://gdpark.blog/posts/cfa-l1-03-accrual-accounting/</link><pubDate>Sun, 11 Apr 2021 00:00:00 +0000</pubDate><guid>https://gdpark.blog/posts/cfa-l1-03-accrual-accounting/</guid><description>A casual breakdown of why accrual accounting exists — from the &amp;lsquo;does undelivered revenue count?&amp;rsquo; dilemma to how GAAP, IFRS, and K-IFRS all fit together.</description></item><item><title>Investment Property [CFA Level 1 Notes #12]</title><link>https://gdpark.blog/posts/cfa-l1-12-investment-property/</link><pubDate>Sun, 06 Jun 2021 00:00:00 +0000</pubDate><guid>https://gdpark.blog/posts/cfa-l1-12-investment-property/</guid><description>Investment property is just rental real estate — not speculation — and here&amp;rsquo;s how it differs from PPE under IFRS (spoiler: US GAAP doesn&amp;rsquo;t even have this account).</description></item></channel></rss>