US GAAP may result in more expenses or liabilities being recorded than IFRS when another party pays it on the entity’s behalf.
If a principal stockholder settles an obligation on behalf of the entity, it should be reflected as an expense in the company's financial statements with a corresponding credit to contributed (paid-in) capital, unless the stockholder's action is caused by a relationship or obligation completely unrelated to their position as a stockholder or such action clearly does not benefit the company.
IFRS does not include the concept that the expense should be reflected on the company’s financial statements if it was not paid by the company, except if it is within the scope of IFRS 2.
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