Roadmap
Comparing IFRS Accounting
Standards and U.S. GAAP: Bridging the Differences (August 2023)
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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, for calendar-year-end public entities. Appendix D highlights
substantive revisions to previous content.
Also available is the latest edition of On the Radar, a high-level
summary of emerging issues and trends related to the
accounting and financial reporting topics addressed in the
Roadmap.
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.