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March 30, 2010

IFRS for SMEs US GAAP comparison tool released

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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