International Financial Reporting Standards (IFRS)
Generally Accepted Accounting Standards (U.S. GAAP)
The differences between International Financial Reporting Standards (IFRS) and current U.S. GAAP are numerous. For a detailed, tabular comparison between the two standards (excerpted from Wiley IFRS 2010: Interpretation and Application of International Financial Reporting Standards), please click on a link below to read more about the topic(s) of interest to you. IFRS Financial Reporting
- General Considerations in International Financial Reporting Standards
- IFRS Statement of Financial Position
- IFRS Statements of Income, Comprehensive Income
- IFRS Statement of Cash Flows
IFRS Accounting Policies, Changes and Restatements
- Fair Value
- Cash, Receivables and Prepaid Expenses
- Short Term Investments and Financial Instruments
- Inventory
- Revenue Recognition: Evolving Principles & Specialized Applications
- Long Lived Assets (Tangible Assets)
- Long Lived Assets (Intangible Assets)
- Investments (Passive)
- Investments (Equity Method and other)
- Business Combinations and Consolidated Financial Statements
- Current Liabilities and Contingencies
- Long-Term Liabilities
- Leases
- Income Taxes
- Pensions and Other Postretirement Benefits
- Stockholders' Equity
- Earnings Per Share
- Interim Reporting
- Segment Reporting
- Foreign Currency
- Personal Financial Statements
- Specialized Industry GAAP
Current International Financial Reporting Standards & Interpretations
- IFRS IAS International Financial Reporting Standards
- International Financial Reporting Standards (IFRS)
- IFRS Standing Interpretations Committee (SIC) Standards
- International Financial Reporting Interpretations Committee (IFRIC)
Source : www.ifrsaccounting.com
