United States

Additional comparisons of U.S. GAAP and IFRS on select topics


The U.S. GAAP vs. IFRS comparisons at-a-glance series is designed to provide you with an overview of the significant differences between U.S. generally accepted accounting principles (GAAP) (excluding private company accounting alternatives) and International Financial Reporting Standards (IFRS) (excluding IFRS for Small and Medium-Sized Entities). Each comparison in the series covers a specific topic and, collectively, helps to provide a better understanding of what IFRS means to an organization with plans for global expansion. Comparisons on the following topics are now available: 

Existing comparisons in this series focus on consolidations, business combinations, fair value measurements, impairment of long-lived assets, inventory and income taxes, among other topics. For access to all of the comparisons currently available, see our U.S. GAAP vs. IFRS comparisons at-a-glance series. For additional information and resources related to IFRS, including a discussion of the SEC's consideration of U.S. registrants using IFRS, refer to our IFRS Resource Center.