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Heads Up: SEC Compares IFRSs With U.S. GAAP and Analyzes IFRSs in Practice

Volume 18, Issue 39

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The attached issue of Heads Up discusses two recently issued SEC staff papers. In one, A Comparison of U.S. GAAP and IFRS, the SEC staff reviewed 29 ASC topics and compared them with corresponding guidance in IFRSs. In the other, Analysis of IFRS in Practice, the SEC analyzed a selection of annual IFRS consolidated financial statements of both SEC registrants and nonregistrants.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.