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Please note that these comparisons become out-of-date because the IFRSs change, the local standards change, or both.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.
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- Australia Comparison of Australian Standards and IFRSs, (PDF 244k, 16 pages, September 2005).
- Canada Comparison of IFRSs and Canadian GAAP as of 31 March 2007 (PDF 164k, 36 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:
- Czech Republic
IFRSs in your Pocket 2007 (Czech Language) (PDF 1,190k, 98 pages, November 2007) 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 2.4mb, 244 pages, May 2005)
- Denmark
Checklist for Transition from Danish GAAP to IFRSs in 2005 (PDF 685k, 11 pages, August 2005). This publication describes in English the areas of IFRSs that differ from Danish GAAP.
- Germany Comparison of IFRSs and German GAAP, August 2004
- Hong Kong Comparison of IFRSs and Hong Kong Financial Reporting Standards, 1 January 2008 (PDF 36k), prepared by the Hong Kong Institute of CPAs.
- 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 including a 29-page tabular comparison, 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 GAAPIFRSsUS GAAP at 28 February 2007 (PDF 332k, 32 pages, May 2007)
- New Zealand Comparison of NZ IFRS 'Equivalents' and NZ GAAP (PDF 645k, 38 pages, April 2005)
- Singapore The booklet Changes to The Financial Reporting Framework in Singapore (2007) (PDF 210k, October 2007) includes a comparison of IFRSs and Singapore Financial Reporting Standards as of 30 September 2007 (see pages 17 and 18).
- 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).
- United Kingdom Comparison of "Improved" IFRSs and UK GAAP, October 2003
- 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 28 February 2007 (PDF 208k, 36 pages, March 2007)
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