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Local GAAP and GAAP comparisons

An understanding of local accounting standards or Generally Accepted Accounting Practices is vital to those working internationally or across different national jurisdictions. Find articles, books and online resources providing quick links to IFRS comparisons and comparisons by country.

What's on this page?

  • General resources
  • Information by country
  • Articles and books from the Library
  • Online articles

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com
T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

General resources

IFRS GAAP Comparisons
A series of GAAP comparisons published by the KPMG International Financial Reporting Group.

IAS Plus
Comprehensive International Accounting Standards website from Deloitte, which includes useful updates on developments in a wide range of countries. The provision of information on local GAAP and full text GAAP comparisons on the site is particularly impressive, with dedicated sections for accounting standards updates by jurisdiction and a page on standards and resources.

Similarities and Differences
A series of guides published by PwC comparing local GAAP with IFRS for a range of countries.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

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