An understanding of local accounting standards or Generally Accepted Accounting Practices is vital to those working internationally or across different national jursidictions. On this page you can access a range of articles, books and online resources providing quick links to IFRS comparisons and comparisons by country.
Useful links
General resources
IFRS GAAP Comparisons
A series of GAAP comparisons published by the KPMG International Financial Reporting Group
IAS Plus
Fully featured International Accounting Standards website from Deloitte, which includes a 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 comparisons of IFRS and national GAAPs.
Similarities and Differences
A series of guides published by PricewaterhouseCoopers comparing local GAAP with IFRS for a range of countries
Surveys
GAAP Surveys
Archive of the studies published by the large accountancy firms as part of their commitment to implementing the International Forum on Accountancy Development (IFAD) vision. The surveys (GAAP 2000, GAAP 2001 and GAAP Convergence 2002) provided an overview of some of the differences between national accounting rules and 60 key accounting measures under IAS.
Resources by country
Use our listing to locate GAAP comparisons for specific jurisdictions:
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 delivery service.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone 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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