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Roadmap: Comparing IFRS Standards and U.S. GAAP (2021)

Published on: 15 Oct 2021

This Roadmap provides an overview of the most significant differences between U.S. GAAP and IFRS® Standards — two of the most widely used accounting standards in the world. The 2021 edition includes updated and expanded guidance that reflects standards effective as of January 1, 2022, for calendar-year-end public entities, as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in this Roadmap.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

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