国际财务报告准则与美国公认会计原则(English)(PDF 20页)

This newsletter sets out some of the key differences between International Financial Reporting Standards (IFRSs) and United States generally accepted accounting principles (US GAAP), with a status note on what, if anything, is being done about each difference as of June 2004. The status note is based on our understanding of proposals or tentative decisions by the IASB or the FASB. Those proposals and tentative decisions are subject to revision. The differences (or non-inclusion of what, until recently, was a difference) reflect all IFRSs issued and revised through 4 June 2004, including those that do not become mandatory until 2005.
Of course, the significance of these differences – and others not included in this list – will vary with respect to individual companies depending on such factors as the nature of the company’s operations, the industry in which it operates, and the accounting policy choices it has made. Reference to the underlying accounting standards and any relevant national regulations is essential in understanding the specific differences.
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