IFRS (International Financial
Reporting Standards)

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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.

US GAAP vs IFRS: The basics (November 2012)


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.

Download the Brazil comparison:
(English - September 2010)
(Portugês - September 2010 )

Learn more about IFRS in Brazil.



Hildur Eir Jonsdottir
Socia encargada del departamento IFRS en España



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