CPE Self-Study
IFRS vs. U.S. GAAP: Key Differences
Text: 5.0, Online: 3.0
Provides a comparison of common differences between significant financial statement line items under the IFRS and US GAAP reporting frameworks.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

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Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

  • Those who work for multinational entities whose subsidiaries record accounting transactions in U.S. GAAP and IFRS as well as those who provide audit, assurance, advisory, and consulting services to multi-national organizations
  • Investors who seek to understand how entities that report financial results under the different frameworks compare

Key Topics

  • Significant differences in accounting treatment between U.S. GAAP and IFRS.
  • Leases
  • Financial Instruments
  • Consolidation
  • Business Combinations
  • Share-based Payments
  • Inventory
  • Intangible Assets and goodwill
  • Conceptual Framework and Financial Statement Presentation
  • Income Taxes
  • Employee Benefits

Learning Objectives

  • Identify significant differences when accounting for transactions under U.S. GAAP and IFRS across major financial statement line items.

This self-study course provides a comparison of common differences between significant financial statement line items under the IFRS and US GAAP reporting frameworks. For each topic addressed, the course provides you with:

  • A conceptual discussion of the two standards;
  • A detailed analysis of differences; and,
  • Application-based scenarios and exercises that allow application of the material learned.
Table of contents
Ratings and reviews

Stephen Shamrock, CPA, CMA, CFM


American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

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CPE credits
: 5.0,
: 3.0
NASBA Field of Study
Foundational knowledge of IFRS and U.S. GAAP.
Delivery Method
QAS Self-Study
Course acronym
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