Roadmap
Comparing IFRS Standards and U.S.
GAAP: Bridging the Differences (October 2021)
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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. Appendix D
highlights all new content and any substantive revisions to previous content.
On the Radar is
also available as a stand-alone publication.
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.