IFRSs and U.S. GAAP and Canadian GAAP Comparisons

If you are preparing financial statements using IFRS or implementing IFRS for the first time, suggest you make use of the disclosure checklists that have been prepared by the Big 4 accounting firms.  It should be OK to make use of any of the following presentation or the disclosure checklists, however, I would recommend the Deloitte’s checklist as it is in MS Word format.

• PWC – IFRS Vs U.S. GAAP Differences (September 2009)

• Deloitte  - IFRS Vs U.S. GAAP Differences (2008)

Canada (from Deloitte – Source: IASplus)

• Comparison of IFRSs and Canadian GAAP as of 31 July 2008:
  • English: Summary (Tabular) Comparison (33 pages)
  • English: Detailed (Narrative) Comparison (128 pages)
  • French: Summary (Tabular) Comparison (45 pages)
  • French: Detailed (Narrative) Comparison (134 pages)