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2005Similarities and DifferencesA comparison of IFRS, US gaap and UK gaap *Other IFRS publicationsPricewaterhouseCoopers has published the following publications on International Financial Reporting Standards. They areavailable from your nearest PricewaterhouseCoopers office or as of Accounting IFRS for the UK 20052Accounting Briefing newsletterApplying IFRS Finding the right solution (available on PwC inform1)IAS 39 Hedging Aligning theory with practiceIFRS / UK illustrative financial statements 20052IFRS / UK main Differences indicator June 2005IFRS Illustrative Consolidated Corporate Financial Statements 2004IFRS Illustrative Consolidated Financial Statements 2004 BanksIFRS Illustrative Consolidated Financial Statements 2004 InsuranceIFRS Illustrative Consolidated Financial Statements 2004 Investment PropertyIFRS Illustrative F

• IFRIC D17, IFRS 2 – Group and treasury share transactions • Discussion paper – Preliminary views on accounting for small and medium-sized entities Intr oduction Similarities and Differences – A comparison of IFRS, US GAAP and UK GAAP – August 2005 ii

  Gaap, Treasury, Us gaap