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Overview
Our US GAAP/IFRS Accounting Standards differences identifier tool, which helps entities identify some of the more common accounting differences between US GAAP and IFRS Accounting Standards that may affect an entity’s financial statements when converting from US GAAP to IFRS Accounting Standards (or vice versa), has been updated. This release reflects guidance effective in 2025 and guidance finalized by the FASB and the IASB generally as of 30 June 2025. It also discusses standard-setting activities at the FASB and the IASB.
We have not included differences before the adoption of IFRS 18 Presentation and Disclosure in Financial Statements.