June 2011
Intermediate to advanced
240 pages
5h 35m
English
Conclusion
In this chapter we have aimed to bring together some of the main differences between US GAAP and IFRS. They are mentioned where appropriate in the text elsewhere, but this chapter may be useful to people who work with both comprehensive bases of accounting. We would underline that the spirit of convergence would suggest that these differences will disappear over time.
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