International Financial Reporting Standards (IFRS) is emerging as the best choice for a global financial reporting language. But how does IFRS compare to other accounting frameworks? Our "Similarities and differences" series of publications will help you find out.
Similarities and differences: A comparison of IFRS, US GAAP and JP GAAP (May 2008)
This publication is for those who wish to gain a broad understanding of the key similarities and differences between IFRS, US GAAP and Japanese GAAP. It takes account of authoritative pronouncements issued under IFRS and US GAAP up to August 2007 and JP GAAP up to February 2008.
Similarities and differences: A comparison of IFRS, US GAAP and Indian GAAP (November 2007)
This is the fourth revised and updated edition of this guide, which presents a comparison and highlights the similarities and differences under the three accounting frameworks: IFRS, US GAAP and Indian GAAP.
IFRS, US GAAP, Swiss GAAP FER: Summary of similarities and differences (2006/2007 edition)
Updated publication summarising the key similarities and differences between IFRS and Swiss GAAP FER. The summary is based on IFRS developments up to August 2006 and on Swiss GAAP FER as applicable from 1 January 2007.
PwC Malaysia has issued two publications comparing local accounting standards with IFRS. One is a
Comparison between Malaysian Financial Reporting Standards and IFRS applicable for entities other than private entities, and the other is a
comparison between MASB's Private Entity Reporting Standards (PERS) and IFRS, applicable for private entities. Both are applicable for entities with financial periods beginning on or after 1 January 2007.
Similarities and differences: A comparison of IFRS and Korean GAAP
| This publication is for those who wish to gain a broad understanding of the key similarities and differences between IFRS and Korean GAAP. It takes into account all pronouncements issued under IFRS and Korean GAAP as at 31 December 2005. |
Similarities and differences: IFRS, US GAAP and Belgian GAAP (August 2006)
Revised edition of the publication identifying the key similarities and differences that exist between IFRS, US GAAP and Belgian GAAP. This edition takes account of authoritative pronouncements issued under IFRS, US GAAP and Belgian GAAP up to August 2006.
Similarities and differences: A comparison of IFRS, Indonesian GAAP and US GAAP (January 2005)
This publication is for those who wish to gain a broad understanding of the key similarities and differences between IFRS, Indonesian GAAP and US GAAP. The first section provides a summary of the similarities and differences and then refers to individual sections where key divergences are highlighted, and the likely impact of recent proposals explained. The publication takes account of authoritative pronouncements issued under IFRS and US GAAP up to June 2004. For Indonesian GAAP pronouncements taken into account are those issued up to December 2004.
Hard copies of our publications can be obtained from your local PricewaterhouseCoopers office.
These publications are designed for the information of readers. While every effort has been made to ensure accuracy, information contained may not be comprehensive or may have been omitted which may be relevant to a particular reader. In particular these publications are not intended as a study of all aspects of accounting practice under the GAAP and Regulations they address, nor as a substitute for reading the local accounting standards and other official pronouncements dealing with specific issues, particularly those issued after the date of the publication.
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