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Comparing IFRS Accounting Standards and U.S. GAAP

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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.