Downloads: IFRS and US GAAP: similarities and differences (2012 edition)

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Summary document

Here we examine how US financial reporting will continue to change over the next several years, what the implications of those changes will be, and what companies can and should do in the near term relative to IFRS.


A further study

The remainder of this publication contains "A further study" consisting of the following for each topical area:

  • An executive summary of current IFRS and US GAAP differences and their potential implications
  • A more detailed analysis of current differences between the frameworks including an assessment of the impact embodied within the differences
  • Commentary and insight with respect to recent/proposed guidance, including developments in relation to the overall convergence agenda















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