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We look at the main differences of principle, emphasis or application between IFRS and US GAAP.
A two-GAAP worldConvergence between IFRS and US GAAP has looked increasingly uncertain over the past few years and now, with the IASB and the FASB pursuing their own, independent agendas, our current two-GAAP world looks set to continue.Nevertheless, it continues to be essential for the US to be involved in the development and application of IFRS because of:
- the number and significance of foreign private issuers using IFRS in the US capital markets; and
- the number of US companies investing abroad and having either to issue IFRS financial statements within the group, or use and analyse IFRS financial statements to manage their joint arrangements and other investment opportunities.
With this in mind, we are pleased to publish the 2016 edition of IFRS compared to US GAAP, along with an overview version, which provides a high-level briefing for audit committees and boards.
Understanding the differencesThis guide 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 are generally not covered.
However, areas that are disclosure-based, such as segment reporting, are included.
ifrs-us-gaap-2016-overview.pdf
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