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Comparing IFRS Standards and U.S. GAAP

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A Roadmap to Comparing IFRS Standards and U.S. GAAP: Bridging the Differences (November 2019)

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This publication explores some of the key differences between IFRS® Standards and U.S. GAAP that are effective as of January 1, 2020, for public business entities with a calendar-year annual reporting period. Although this Roadmap does not capture all the differences that exist between the two sets of standards, it focuses on differences that are commonly found in practice.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.