IFRS GAAP comparison publications 

These GAAP comparison publications assist you in understanding the significant differences between IFRS and accounting principles generally accepted in specified countries.

They do not discuss every possible difference; rather, they are a summary of those areas encountered frequently where the principles differ or where there is a difference in emphasis or specific application guidance. The focus of these publications is on recognition, measurement and presentation rather than disclosure; therefore disclosure differences generally are not covered. However, areas that are disclosure-based, such as segment reporting, are included.

To obtain printed versions of the available IFRS publications please email KPMG ISG


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IFRS and GAAP
IFRS compared to U.S. GAAP (August 2009)

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