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Accounting in the US

Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access articles, books and online resources providing useful links to accounting standards, GAAP comparisons and other guides.

Some features on this page link to licensed products and are only available to logged-in members and students.

Access to articles is provided subject to publishers' terms of use.

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 to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Accounting standards

Local accounting standards are developed and set by:

United States of America
Accounting standards updates and background information from Deloitte's IAS Plus service.

Accountancy associations and groups

Individual states

The AICPA provides a comprehensive directory of state CPA links.

Two of the largest state societies are:


IFRS and US GAAP: Similarities and differences
Updated version of PwC's detailed guide, published in October 2014.

IFRS compared to US GAAP: An overview
Guide published by KPMG in November 2013.

US GAAP versus IFRS: The basics
Latest edition of the comparison guide from EY, published November 2012.

IFRS, US GAAP and Mexican FRS: similarities and differences
Summary published by PwC in 2009.

Principi Contabili Internazionali: Analogie e Differenze: IFRS, US GAAP e Principi Italiani
Guide published by PwC in 2008 to similarities and differences between IFRS, US GAAP and Italian accounting standards. This publication is only available in Italian.


Service from EY providing US technical accounting guidance with links to briefings, news updates and analysis.

IFRS application around the world – Jurisdictional profile: United States of America
Latest profile prepared by the IFRS Foundation about the status of IFRS in this country with notes on the extent of IFRS application and endorsement.

IASB–FASB convergence
Summary and timeline from Deloitte's IAS Plus service. The summary covers the status of current convergence projects and scope of the project as a whole.

ICAEW contact members

Contact member in the USA
ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.

Articles and books in the Library collection

Selected books

Each selected book features specific accounting information on this country; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.

International Corporate Procedures
LS Sealy et al (eds.)
A regularly updated looseleaf publication in three volumes, this reference work includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country with original language and English language versions presented together.

World Accounting
Kurt S Schulzke (ed.)
Each country entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work in three volumes.

Find more resources

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.

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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