New comparison of IFRSs and US GAAP

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14 Mar 2007

Deloitte's IFRS Global Office has published a new Comparison of International Financial Reporting Standards and United States GAAP as of 28 February 2007. While this 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 the differences enumerated in this publication – and others not included – 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. We are pleased to grant permission for accounting educators and students to make copies for educational purposes.
Click for Publication (PDF 208k, 36 pages).

Correction list for hyphenation

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