IFRS

Our discussion and analysis of IFRS.

Handbook: IFRS® compared to US GAAP

Latest edition: Side-by-side comparison of IFRS Standards and US GAAP.

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From the reference library

IFRS® Perspectives – September 2023

A collection of articles providing updates on IFRS® Accounting and Sustainability Standards for US companies.
IFRS® Perspectives – June 2023

A collection of articles providing updates on current IFRS Accounting Standards relevant to US companies.
Non-GAAP financial measures

In-depth guidance on the SEC rules related to non-GAAP financial measures, with examples and illustrative SEC comments.
IFRS® Perspectives – March 2023

A collection of articles providing updates on current IFRS® Accounting Standards relevant to US companies.
Non-US issuers: US public offerings filing requirements

KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
Corporate AMT implications - IFRS® Accounting Standards

Impact of the IRA's Corporate AMT on accounting for deferred tax assets under IFRS Accounting Standards

IFRS Institute

More in-depth analysis, examples and insights on International Financial Reporting Standards.

More in-depth analysis, examples and insights on International Financial Reporting Standards.

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ARO

The KPMG accounting research website to access additional resources for your financial reporting needs.

The KPMG accounting research website to access additional resources for your financial reporting needs.