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IAS Plus June 2004 – Special Edition
Published for our clients and staff globally

Key Differences Between
IFRSs and US GAAP
This newsletter sets out some of the key differences between International
Financial Reporting Standards (IFRSs) and United States generally accepted
accounting principles (US GAAP), with a status note on what, if anything, is
being done about each difference as of June 2004. The status note is based on
our understanding of proposals or tentative decisions by the IASB or the
FASB. Those proposals and tentative decisions are subject to revision. The
differences (or non-inclusion of what, until recently, was a difference) reflect
all IFRSs issued and revised through 4 June 2004, including those that do not

Deloitte global IFRS e mandatory until 2005.
leadership team Of course, the significance of these differences – and others not included in
this list – will vary with respect to panies depending on such
IFRS global office factors as the nature of pany’s operations, the industry in which it
operates, and the accounting policy choices it has made. Reference to the
Global IFRS Leader
Ken Wild underlying accounting standards and any relevant national regulations is
******@ essential in understanding the specific differences.

IFRS centres of IASB-FASB Convergence Projects
excellence The IASB and the FASB have jointly undertaken a short-term project to
eliminate a variety of differences between IFRSs and US GAAP. This
Americas “convergence project” grew out of an agreement reached by the two boards in
D. J. Gann