I’ve made a table, of the likely testable differences between IRFRS and USGAAP. I’m trying to talk to myself for a minute or so, about each of the following areas where I have identified IFRS vs USGAAP differences in the 2011 L2 curriculum. Question to you is: Am I missing any? Interest/Dividends Paid/Received Signficant Influence Impairment Test Inventory Carrying Value Write Down reversals Revaluation R&D Dev Costs PPE Lease Types FairValue Joint Venture Goodwill Assignment QSPE SPE Consolidation Funded Status Reported Pension Expense High Inflation Translation Method