Similarities and differences: A comparison of IFRS and US GAAP

This publication is for those who wish to gain a broad understanding of the key similarities and differences between IFRS and US GAAP. It is an update of the October 2006 edition and takes into account all pronouncements issued under IFRS and US GAAP up to August 2007. From the PWC website. We have focused on the differences most commonly found in practice, although there are many differences of detail that exist between IFRS and US GAAP. Readers should consult all the relevant standards currently in force when dealing with a specific accounting issue. Download Similarities and differences: A comparison of IFRS and US GAAP (2007 update) (1mb), or order online Other publications in the Similarities and differences series are also available. Hard copies of our publications can also be obtained from your local PricewaterhouseCoopers office. This publication is designed for the information of readers. While every effort has been made to ensure accuracy, information contained may not be comprehensive or may have been omitted which may be relevant to a particular reader. In particular this publication is not intended as a study of all aspects of accounting practice under the GAAP and regulations it addresses, nor as a substitute for reading the local accounting standards and other official pronouncements dealing with specific issues.

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