Downloads: IFRS and US GAAP: similarities and differences (2013 edition)

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Summary document

This publication is designed to alert companies to the major differences between IFRS and US GAAP as they exist today and to the timing and scope of accounting changes that the Boards’ standard setting agendas will bring. It is also designed to put into context how convergence with IFRS has ramifications far beyond the accounting department.

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A further study

The remainder of this publication contains "A further study" consisting of the following topical areas:

















This publication takes into account authoritative pronouncements and other developments under IFRS and US GAAP through September 1, 2013. This publication is not all-encompassing. When applying the individual accounting frameworks, companies should consult all of the relevant accounting standards and, where applicable, national law.

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