GAAP Versus IFRS: The Differences and the Similarities

One major topic in the world of accounting is the differences and the similarities between GAAP, which is Generally Accepted Accounting Principles, and IFRS, which is the International Financial Reporting Standards. GAAP is the method that is used in the United States and there are talks about adopting IFRS for use in the United States, which will put our standards on par with the rest of the world. While GAAP and IFRS may be very similar there are a few major differences that are holding GAAP back from using the same standards as the rest of the world.

            The two standards are very similar and there are a number of similarities that could in time make both GAAP and IFRS interchangeable and just be made into standards that are adopted all around the world. One of the most important similarities is that both of the standards use income statements, balance sheets, and statements of cash flows, to name a few, that are used to show companies and businesses financial information. Another major similarity is that both GAAP and IFRS require that the accrual basis of accounting be used to account for the financials of the businesses. Another similarity is the way that leases are classified and in both GAAP and IFRS leases are classified as either capital or operating leases. All around the two are very close and the differences really only arrive when it comes to specific problems that arise. There are many more similarities than differences and that is why, in the future, the world can be on even standards and not have to worry about the small, but sometimes very important, differences that are holding the standards back from being the same.

            While the standards are very similar there still are a few specific differences that arise when comparing the two standards. One of these differences is the amount of financial periods shown on the balance sheets and income statements. In GAAP companies are required by the SEC, which needs to see the most recent balance sheets for two of the most recent periods. IFRS on the other hand requires the balance sheet and income statement to always show the most recent information for the last period. Another example of a difference is showing extraordinary items on the income statement because while in GAAP it can be used for a few items that are both unusual and infrequent, in IFRS these extraordinary items are totally prohibited and cannot be shown on the income statement at all. A third example of a difference between GAAP and IFRS is that in GAAP the LIFO method, which is “last in first out”, used for inventory can be used and in IFRS it is completely prohibited and cannot be used to account for inventories. These are just a few of the differences found between GAAP and IFRS and while these differences may not be really big or significant, these differences can have a major impact on the accounting used by companies. The differences are specific but because the standards have been the same for so long changing some of these differences can really bother and change a lot of company’s financial information. Convergence of the two standards has been talked about and hopefully in the future the differences can be resolved and the United States can use the same standards as the rest of the world so there won’t be any more problems when it comes to accounting for financials.

            In conclusion, while GAAP and IFRS may be very similar there are a few major differences that are holding GAAP back from using the same standards as the rest of the world. There are many similarities and are just about the same except for a few specific differences in a number of categories. These differences can deal with a lot of different problems and that is one of the biggest problems holding back the convergence between the two standards. Convergence is possible though and if the United States can link up with the rest of the world and use the same standards then it will become a very important moment in the field of accounting. If some compromises can be made then the problems dealing with other countries can be solved in the United States.

 

About the Author

Donald Shupp

West Chester University

Phoenix- 1901

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