A comparison of International Financial Reporting Standards and US GAAP for investment funds
This publication is for those who wish to gain a broad understanding of the key similarities and differences between International Financial Reporting Standards and accounting principles generally accepted in the United States of America specifically applicable to investment funds.
The first part of the document provides a summary of the similarities and differences between IFRS and US GAAP. It refers to subsequent section of the document where key differences are highlighted and explained in more detail.
