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US GAAP/IFRS accounting differences identifier tool - January 2021


Our US GAAP/IFRS accounting differences identifier tool, which helps entities identify some of the more common accounting differences between US GAAP and IFRS that may affect an entity’s financial statements when converting from US GAAP to IFRS (or vice versa), has been updated. This release reflects guidance effective in 2020 and guidance finalized by the FASB and the IASB generally as of 30 June 2020. It also discusses standard-setting activities at the FASB and the IASB.

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