US GAAP Publications

Zobrazit stránku: Česky

PwC has published numerous publications on a number of US GAAP topics:


Practical US GAAP Checklist:
 

IFRS and US GAAP: similarities and differences: September 2009

IFRS and US GAAP: similarities and differences: September 2010 (PDF file 828 KB)
 

Updated 2010 edition

Even without a set conversion timeline from the SEC, IFRS has been affecting US companies for some time -- through business dealings with non-US customers and vendors, along with the continued adoption of IFRS for statutory purposes by non-US subsidiaries. In addition, US companies will experience an unprecedented change in accounting standards as key aspects of US GAAP and IFRS converge.

While retaining succinct, clear descriptions of the similarities and differences between the reporting methods and the subsequent impacts on companies, updates for 2010 include:

  • Commentary and insight with respect to recent and proposed guidance, including developments pertaining to the overall convergence agenda
  • A more detailed analysis of current differences between the frameworks including an assessment of the impact embodied within the differences
  • An update on the IFRS for Small and Medium-sized Entities ("IFRS for SMEs") standard
  • A report on the US GAAP codification project; and
  • Updates incorporating authoritative standards and interpretive guidance issued through June 30, 2010.