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Overview
Our US GAAP versus IFRS Accounting Standards – The basics publication, which provides an overview, by accounting area, of the similarities and differences between US GAAP and IFRS Accounting Standards, 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.