Sources for local GAAP and GAAP comparisons

A guide to key sources of information on local accounting standards and comparisons.

Articles and books

The collection of the Library and Information Service includes a range of electronic databases, books and journal articles for GAAP in the UK, US and other jurisdictions – as well as comparisons between US GAAP, IFRS and local GAAP in a number of countries. If you would like assistance in identifying the materials you need, please call the enquiry team on +44 (0)20 7920 8620 or by email at library@icaew.com.

View a list of articles or books in our collection providing GAAP comparisons

You can find more books and articles on GAAP in the UK, US and other jurisdictions by searching LibCat, our online catalogue. For details of how to obtain articles, reports and extracts by post, fax or email please see our Document Supply Service.

Links

General sources

IFRS GAAP Comparisons

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

IAS Plus (Deloitte)

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.

Sources by country

Use our listing to locate GAAP comparisons available online for a range of jurisdictions: