Search within this section
Select a section below and enter your search term, or to search all click IFRS and US GAAP: similarities and differences
Favorited Content
US GAAP | IFRS |
Permits the statement of changes in shareholders’ equity to be presented either as a primary statement or within the notes to the financial statements. | A statement of changes in equity is presented as a primary statement for all entities. |
PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
Select a section below and enter your search term, or to search all click IFRS and US GAAP: similarities and differences