A web-based tool that compares IFRS for SMEs and US GAAP has
been launched American Institute of Certified Public
Accountants
(AICPA).

The service will compare all sections of IFRS
for SMEs and will be updated as new standards emerge.

The tool is separated into three sections:

  •    The IFRS for SMEs paragraph
    number;
  •    What the IFRS for SMEs
    requirement is; and
  •    The AICPA staff’s views on
    how corresponding requirements in US GAAP compare.

The free web tool can be updated and edited by
anyone in the profession

 

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