The case that follows aims to help students develop a better understanding of International Financial Reporting Standards (IFRS). This case uses the financial statements and accounting policies note for a company that reports under IFRS, Daimler AG.

Students must identify accounting and reporting treatments Daimler exhibits under IFRS that would be different if the company applied US Generally Accepted Accounting Principles (GAAP) instead.
This article is from the Accounting Instructor’s Resource, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.

Kennard S. Brackney, Appalachian State University

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