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differences between U.S. GAAP and IFRS

differences between U.S. GAAP and IFRS

differences between U.S. GAAP and IFRS

 

In this week’s discussion, we will be looking at some of the differences between U.S. GAAP and IFRS, which is the set of accounting rules followed by just about every industrialized nation outside the U.S.  While there are many similarities between the two systems, there are also some significant differences.  After learning a little bit about some of the similarities and differences, please reflect somewhat on how these differences might impact financial statement analysis, or if you think they actually would.

Conduct research to find out one or more differences that exist between balance sheets that are prepared using U.S. GAAP and those prepared using International Financial Reporting Standards (IFRS).  Explain the difference and if there seems to have been a move in recent years toward convergence of the two systems.  Finally, discuss how such a difference might have an impact on financial statement analysis, or if you believe that it would.  Make sure to provide APA format citations and references for your sources.


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