IFRS (International Financial
IFRS versus local GAAP comparison guides
Worldwide, EY is helping companies address the challenges and opportunities represented by the shift to IFRS. Resources available include the following local GAAP/IFRS comparisons:
US GAAP vs IFRS: The basics (November 2012)
This is a high-level look at common questions and overviews of similarities and differences in standards. This edition reflects guidance issued through December 2012.
Browse the comparison online
This guide provides a high level look into existing differences between IFRS and standards issued by Comitê de Pronunciamentos Contábeis (locally CPC), a newly established Brazilian accounting standard setter.
Learn more about IFRS in Brazil.
Feedback on these materials is welcome.