Similarities and Differences - blogs

2005 Similarities 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 20052 Accounting Briefing newsletterApplying IFRS Finding the right solution (available on PwC inform1)IAS 39 Hedging Aligning theory with practiceIFRS / UK illustrative financial statements 20052 IFRS / UK main Differences indicator June 2005 IFRS Illustrative Consolidated Corporate Financial Statements 2004 IFRS Illustrative Consolidated Financial Statements 2004 BanksIFRS Illustrative Consolidated Financial Statements 2004 InsuranceIFRS Illustrative Consolidated Financial Statements 2004 Investment PropertyIFRS Illustrative Financial Statements 2004 Investment FundsIFRS in the UK: Convergence at a glance3 IFRS in the UK.

The first section provides details of the plans to converge UK and US GAAP with IFRS. The second section provides a summary of the similarities and differences between IFRS, US GAAP and UK GAAP and refers to subsequent sections where key divergences are highlighted and the likely impact of recent proposals are explained.

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