Roadmap: Comparing IFRS Accounting Standards and U.S. GAAP (2024)

Published on: 30 Sep 2024

This Roadmap provides an overview of the most significant differences between U.S. GAAP and IFRS® Accounting Standards — two of the most widely used accounting standards in the world. The 2024 edition includes updated and expanded guidance that reflects standards effective as of January 1, 2025, for calendar-year-end public entities.

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

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