Comparing IFRS Standards and U.S. GAAP: Bridging the Differences (November 2020)
Download the PDF version.
View the active version (subscription required;
updated as warranted). For subscribers, links to substantive changes made to the
Roadmap since its issuance, if any, will be provided below.
This publication explores some of
the key differences between IFRS® Standards and U.S. GAAP that are
effective as of January 1, 2021, 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.