Please note that these comparisons become out of date because the IFRSs change, the local standards change, or both. Also the comparisons generally highlight only some of the differences between IFRSs and local GAAP. Sometimes, a difference that is not highlighted may be highly significant for an individual entity. Brazil Comparison of IFRSs and Brazilian GAAP as of January 2006 – (Sumário da Comparação das Práticas Contábeis Adotadas no Brasil com as Normas Internacionais de Contabilidade - IFRS) (PDF 307k, 73 pages, Portuguese) Canada Comparison of IFRSs and Canadian GAAP as of 31 July 2008: English: Summary (Tabular) Comparison (PDF 308k, 33 pages) English: Detailed (Narrative) Comparison (PDF 729k, 128 pages) French: Summary (Tabular) Comparison (PDF 326k, 45 pages) French: Detailed (Narrative) Comparison (PDF 609k, 134 pages) China Comparison of IFRSs with (a) current Chinese Accounting Standards effective for 2006 and earlier and (b) the new Chinese Accounting Standards adopted by the Ministry of Finance of the People's Republic of China that are effective in 2007 for listed companies: Comparison of IFRSs and New Chinese Accounting Standards – in English (PDF 2,568k, 64 pages, August 2006) Comparison of IFRSs and New Chinese Accounting Standards – in Chinese (PDF 981k, 30 pages, July 2006) Czech Republic IFRSs in your Pocket 2009 (IFRS do kapsy 2009 - Czech Language) (PDF 691k, 134 pages, November 2009) includes a comparison of IFRSs and Czech GAAP Denmark Although this publication (Introduktion til de internationale regnskabsstandarder) is primarily an introduction to IFRSs in Danish, it includes a summary of key differences between IFRSs and Danish GAAP ((PDF 5.015mb, 314 pages, March 2009) Hong Kong Comparison of IFRSs and Hong Kong Financial Reporting Standards, 1 January 2010 (PDF 190k), prepared by the Hong Kong Institute of CPAs India Click to download IFRSs and Indian GAAP: A Comparison (PDF 288k, 48 pages, 2008) as of 31 March 2008 Indonesia Click to download IFRS and Indonesian GAAP: A Comparison (PDF 1,815k, 90 pages, April 2007) as of 1 January 2007 Japan Comparison of IFRSs, US GAAP, and Japanese GAAP (PDF 1,012k, 54 pages, June 2004). This is the report of a study group comprised predominantly of representatives of Japanese industrial companies that compares Japanese accounting standards and IFRSs and recommends that the European Commission accept Japanese GAAP as equivalent to IFRSs for the purpose of filings by Japanese companies in Europe. There is a 29-page tabular comparison of Japanese standards, IFRSs, and US GAAP. Luxembourg Comparison of Luxembourg GAAP–IFRSs–US GAAP at 28 February 2007 (PDF 332k, 32 pages, May 2007) Malaysia Deloitte KassimChan (Malaysia) has published Malaysian FRSs and IFRSs: A Comparison as of 15 November 2009 (PDF 1,004k, 40 pages, November 2009). The Netherlands Comparison of IFRSs and NL GAAP: A Pocket Comparison (PDF 183k, 20 pages, June 2009) New Zealand Comparison of NZ IFRS 'Equivalents' and NZ GAAP (PDF 645k, 38 pages, April 2005) Poland The booklet Sygnalizujemy właściwy kierunek: Praktyczny przewodnik po MSSF – IFRS in your Pocket in Polish (PDF 823k, April 2009) includes a comparison between IFRSs and the accounting requirements of the Polish Accounting Act Portugal Guide to the SNC: Getting on the Right Track (PDF 873k, 72 pages, September 2009) explains the accounting requirements of Portugal's financial reporting framework that is effective on 1 January 2010, known as Sistema de Normalização Contabilística, or SNC. It includes a comparison with IFRSs (see pages 62-70). Russia The 80-page repport Doing Business in Russia 2009 (PDF 2,330k, June 2009) from Deloitte & Touche Regional Consulting Services Limited (Russia) examines the accounting environment in Russia (pages 12-14) and includes a summary of key differences between IFRSs and Russian Accounting Standards. Singapore The booklet Changes to The Financial Reporting Framework in Singapore (2009) (PDF 1,492k, November 2009) includes a comparison of IFRSs and Singapore Financial Reporting Standards through 12 November 2009 Taiwan (Republic of China) Deloitte & Touche in Taiwan has published the 2nd edition of Comparisons of Republic of China (ROC) GAAP and IFRSs, which details the differences between ROC Statements of Financial Accounting Standards and IFRSs as of 30 November 2007. This booklet is written in both Chinese and English and provides a quick overview of the differences between ROC GAAP and IFRSs that are commonly found in practice. Comparisons of ROC GAAP and IFRSs can be purchased by email to or On Line (Chinese). Thailand IFRS and GAAP in the Kingdom of Thailand (PDF 9,283k, 59 pages, April 2008) United Kingdom Comparison of IFRSs and UK GAAP on Inland Revenue Website, last updated 24 July 2006 United States Comparison of IFRSs and US GAAP as of July 2008 (PDF 378k, 76 pages)