Downloads: IFRS and US GAAP: similarities and differences (2014 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 the timing and scope of accounting changes that the standard setting agendas of the International Accounting Standard Board (IASB) and Financial Accounting Standard Board (FASB) collectively will bring.

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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 2014. 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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