Global

IFRS-US GAAP Comparison 

Our US GAAP comparison publication assists you in understanding the significant differences between IFRS and US GAAP.

It does not discuss every possible difference; rather, it is 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 this publication 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.


An Overview publication, extracted from the main US GAAP comparison publication, is available to download here.

To order a hard copy of the main US GAAP comparison publication please email KPMG ISG.


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