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