IFRS vs. GAAP é um site interessante, com análise comparativa de alguns aspectos relacionados com as principais diferenças entre as IFRS e os GAAP:
IFRS Financial Reporting
- General Considerations in International Financial Reporting Standards
- IFRS Statement of Financial Position
- IFRS Statements of Income, Comprehensive Income
- IFRS Statement of Cash Flows
IFRS Accounting Policies, Changes and Restatements
- Fair Value
- Cash, Receivables and Prepaid Expenses
- Short Term Investments and Financial Instruments
- Inventory
- Revenue Recognition: Evolving Principles & Specialized Applications
- Long Lived Assets (Tangible Assets)
- Long Lived Assets (Intangible Assets)
- Investments (Passive)
- Investments (Equity Method and other)
- Business Combinations and Consolidated Financial Statements
- Current Liabilities and Contingencies
- Long-Term Liabilities
- Leases
- Income Taxes
- Pensions and Other Postretirement Benefits
- Stockholders’ Equity
- Earnings Per Share
- Interim Reporting
- Segment Reporting
- Foreign Currency
- Personal Financial Statements
- Specialized Industry GAAP
Current International Financial Reporting Standards & Interpretations
