Updated handbook
In times of uncertainty, investors, regulators and other users look for clarity in the annual report. They want to know how a company is affected and how it addresses the challenges, and what judgements, estimates and assumptions management makes. For those companies reporting under both IFRS Accounting Standards and US GAAP, our updated IFRS compared to US GAAP handbook highlights the key differences between the two frameworks based on 2025 calendar year ends. It also includes a new chapter highlighting the key differences between the forthcoming requirements of IFRS 18 Presentation and Disclosure in Financial Statements and US GAAP.
Use our guide to help you identify and understand the key differences and drive clarity in your financial reporting.
