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New Deloitte IFRS-US GAAP comparison

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04 Oct 2005

We have posted the new Deloitte (PDF 265k) as of 1 September 2005. While this 32-page comparison is comprehensive, it does not attempt to capture all of the differences that exist or that may be material to a particular entity's financial statements.

Our focus is on differences that are commonly found in practice. The significance of these differences – and others not included in this list – will vary with respect to individual entities depending on such factors as the nature of the entity's operations, the industry in which it operates, and the accounting policy choices it has made. You will find other comparisons of IFRSs and local GAAPs Here.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.