Briefly describe some of the similarities and differences between U.S. GAAP and IFRS with respect to the

Question:

Briefly describe some of the similarities and differences between U.S. and IFRS with respect to the accounting for share-based compensation.

GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...