Similarities and Dif ferences A comparison of IFRS and US GAAP
October 2007
Summary of similarities and differences Summary of similarities and dif ferences
1 Mid-2007, the IASB voted to appr ove the issuance of a r evised version of IAS 1, Pr esentation of Financial Statements. See page 13.
2 Similarities and Dif ferences–A comparison of IFRS and US GAAP– October 2007
Similarities and Dif ferences – A comparison of IFRS and US GAAP – October 2007
3
S u m m a r y o f s i m i l a r i t i e s a n d d i f f e r e n c e s
