Home Sitemap Standards Interpretations Agenda Structure Newsletter Resources Jurisdictions Links Search

Please note that these comparisons become out of date because the IFRSs change, the local standards change, or both.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.

Australia

P>

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

China

Czech Republic

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)

Germany

Hong Kong

India

Indonesia

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

The Netherlands

New Zealand

Poland

Singapore

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

United Kingdom

  • Comparison of IFRSs and UK GAAP on Inland Revenue Website, last updated 24 July 2006

United States



Top of Page Security   |   Legal   |   Privacy

© 2009 Deloitte Touche Tohmatsu.   About Deloitte Touche Tohmatsu