Accounting Research Tool
Roadmap Series

Comparison of IFRS Standards and U.S. GAAP

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.