Ifrs Compared to Us Gaap

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Document 1 of 75 Source: International/Financial Reporting/KPMG Guidance/IFRS GAAP Comparisons/IFRS compared to U.S. GAAP

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IFRS compared to U.S. GAAP
On the road to convergence About this publication Contents 1. Background 2. General issues 3. Statement of financial position 4. Specific items of profit or loss and comprehensive income 5. Special topics Appendix 1 - Abbreviations used for pronouncements Appendix 2 - IASB / FASB convergence projects
Document 2 of 75 Source: International/Financial Reporting/KPMG Guidance/IFRS GAAP Comparisons/IFRS compared to U.S. GAAP/On the road to convergence

The information contained herein is for internal and external use.
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© 2010 KPMG IFRG Limited, a U.K. company, limited by guarantee. All rights reserved.

Document 3 of 75 Source: International/Financial Reporting/KPMG Guidance/IFRS GAAP Comparisons/IFRS compared to U.S. GAAP/About this publication

The information contained herein is for internal and external use.

About this publication
Content Reporting date and reporting period Effective date Acknowledgements Other ways KPMG member firms ' professionals can help
© 2010 KPMG IFRG Limited, a U.K. company, limited by guarantee. All rights reserved.

Document 4 of 75 Source: International/Financial Reporting/KPMG Guidance/IFRS GAAP Comparisons/IFRS compared to U.S. GAAP/About this publication/Content

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16/08/2010

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Content
The purpose of this publication is to assist you in understanding the significant differences between International Financial Reporting Standards (IFRSs) and U.S. Generally Accepted Accounting Principles (U.S. GAAP). This publication does not discuss every possible difference; rather, it is a summary of those differences that we have encountered most frequently in practice, resulting from either a difference in emphasis or specific

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