https://gdpark.blog/tags/us-gaap/Recent content in Us-Gaap on gdpark.blogHugoenSat, 16 Oct 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-10-property-plant-and-equipment-3-revaluation-model/Sat, 29 May 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-10-property-plant-and-equipment-3-revaluation-model/IFRS lets you pick the Revaluation Model for PPE — and here’s why that’s a big deal (and a headache) compared to just sticking with the Cost Model.https://gdpark.blog/posts/cfa-l1-11-property-plant-and-equipment-4-impairment/Sat, 29 May 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-11-property-plant-and-equipment-4-impairment/Breaks down PPE impairment — what ‘gone bad’ actually means, how US-GAAP’s two-step recovery test works, and where IFRS handles things differently.https://gdpark.blog/posts/cfa-l1-26-cash-flow-statement-and-ebitda/Sat, 16 Oct 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-26-cash-flow-statement-and-ebitda/Working through a real B/S and I/S to build a Cash Flow Statement step by step — tagging every line item as O, I, or F and smashing out CFI, CFF, and CFO the direct way.