Practitioner Guide · New · International

The US GAAP ↔ IFRS Bridge

Read, reconcile, and report across both systems — the practitioner’s manual, not the 1,500-page technical tome.

More than 140 jurisdictions report under IFRS; the United States reports under US GAAP. If you run a US group with foreign subsidiaries, analyse a foreign company, raise capital across borders, or simply have to read a set of statements written in the other language, you have to move between the two. This guide does it in plain practitioner English: the differences that actually change the numbers, worked examples and journal entries for each, a worked reconciliation you can copy, and the workflow to build a clean multinational reporting package — without the bloat.

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Walk into your next advisor, lender, or boardroom conversation already fluent in the numbers and the moves — a more informed partner to the professionals you work with, and clear-eyed on the cost of getting a big decision wrong. If it isn’t worth many times what you paid, take the refund.

The US GAAP ↔ IFRS Bridge — 2026 Edition

$99~50 pages · PDF · free companion Excel workbook included

25 difference topics — each with a worked example & journal entries
Two full US GAAP→IFRS reconciliations that foot
15 industry cases · group-reporting workflow · conversion playbooks
One-page “which differences apply to my industry” matrix
Master differences table · ASC↔IAS map · glossary · index

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Includes a free companion Excel workbook. The GAAP→IFRS Conversion Adjustment Workbook reproduces the guide’s worked reconciliation as a working template: enter each adjustment once in the register, and the profit and equity reconciliations build and tie out automatically.

What’s inside

Part	What it covers
1 · Orientation	Why two systems, principles vs rules, a terminology map, and a one-page industry × differences matrix
2 · The Differences	25 topics — inventory/LIFO, PP&E revaluation, development costs, impairment, leases, ECL, provisions, deferred tax, pensions, share-based payment, consolidation, business combinations, investment property, foreign currency, cash flows, presentation — each side-by-side with a worked example
3 · Currency & Group Reporting	Functional vs presentation currency, translating & consolidating foreign subsidiaries, the FX-effect-on-cash line, the net-debt reconciliation
4 · A Worked Reconciliation	A full US GAAP→IFRS profit and equity reconciliation that foots, line by line, with the journal entries
5 · Worked Cases	Fifteen industry conversions walked end to end — manufacturer, SaaS, pharma, real estate, airline, lender, miner, and more
6 · Practitioner Playbooks	First-time adoption (IFRS 1), a conversion-project checklist, and reading a foreign company as a US analyst
Appendices	Master differences table, ASC↔IAS/IFRS standards map, US↔IFRS glossary, and a page-referenced index

Who it’s for

Controllers and CFOs of US groups with foreign operations · cross-border analysts and investors · finance teams converting to or from IFRS · search-fund and PE operators buying abroad · and the CPA who has to read an IFRS annual report on Monday.

Educational use only. Not accounting, tax, audit, or legal advice; not a substitute for US GAAP as codified by the FASB or IFRS as issued by the IASB. Current as of 2026; refreshed annually.

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