Source: http://www.focusifrs.com/content/download/7799/40731/version/1/file/_diff%C3%A9rences_entre_les_normes_comptables_europ%C3%A9ennes_et_am%C3%A9ricaines_et_sur_l%5C%27application_des_normes_IFRS_8_et_IAS_36_par_les_%C3%A9metteurs_fran%C3%A7ais_et_europ%C3%A9ens%5B1%5D-+12-11-13.pdf