Roadmap: Comparing IFRS Accounting Standards and U.S. GAAP (2023)

Published on: 08 Aug 2023

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 2023 edition includes updated and expanded guidance that reflects standards effective as of January 1, 2024.

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

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