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A comparison of IFRS, US GAAP and Indonesian GAAP - 2010
Publication date: 20 Jul 2010
uk Similarities and differences
This
publication
(pdf 1.28mb)
is for those who wish to gain a broad understanding of the key similarities and differences between IFRS, Indonesian GAAP and US GAAP. The first section provides a summary of the similarities and differences and then refers to individual sections where key divergences are highlighted, and the likely impact of recent proposals explained. This publication takes into account authoritative pronouncements and other developments under US GAAP, IFRS and Indonesian GAAP, up to June 30, 2009. It also includes a section on recent developments in Indonesian GAAP between 1 July to 31 December 2009.
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