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Document 1 of 75 Source: International/Financial Reporting/KPMG Guidance/IFRS GAAP Comparisons/IFRS compared to U.S. GAAP The information contained herein is for internal and external use. 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