Please note that these comparisons become out-of-date because the IFRSs change, the local standards change, or both. Also the comparisons generally highlight only some of the differences between IFRSs and local GAAP.

Australia – Comparison of Australian Standards and IFRSs, (PDF 244k, 16 pages, September 2005). Canada – Comparison of IFRSs and Canadian GAAP as of 31 March 2007 (PDF 164k, 36 pages). China – Comparison of IFRSs with (a) current Chinese Accounting Standards effective for 2006 and earlier and (b) the new Chinese Accounting Standards adopted by the Ministry of Finance of the People's Republic of China that are effective in 2007 for listed companies: Comparison of IFRSs and New Chinese Accounting Standards – in English (PDF 2,568k, 64 pages, August 2006). Comparison of IFRSs and New Chinese Accounting Standards – in Chinese (PDF 981k, 30 pages, July 2006). Czech Republic – IFRSs in your Pocket 2007 (Czech Language) (PDF 1,190k, 98 pages, November 2007) includes a comparison of IFRSs and Czech GAAP. Denmark – Although this publication (Introduktion til de internationale regnskabsstandarder) is primarily an introduction to IFRSs in Danish, it includes a summary of key differences between IFRSs and Danish GAAP (PDF 2.4mb, 244 pages, May 2005) Denmark – Checklist for Transition from Danish GAAP to IFRSs in 2005 (PDF 685k, 11 pages, August 2005). This publication describes in English the areas of IFRSs that differ from Danish GAAP. Germany – Comparison of IFRSs and German GAAP, August 2004 Hong Kong – Comparison of IFRSs and Hong Kong GAAP, October 2003 (PDF 36k). Note that as of 2005 Hong Kong GAAP is identical to IFRSs, though there is one Hong Kong standard and several Hong Kong interpretations that do not have counterparts in IFRSs. Also there are several minor wording differences between HKFRSs and IFRSs. These are all described in Implementing Hong Kong Financial Reporting Standards: The Challenge for 2005 (PDF 2,022k, 180 pages, August 2005) Indonesia – Click to download IFRS and Indonesian GAAP: A Comparison (PDF 1,815k, 90 pages, April 2007) as of 1 January 2007. Japan – Comparison of IFRSs, US GAAP, and Japanese GAAP (PDF 1,012k, 54 pages including a 29-page tabular comparison, June 2004). This is the report of a study group comprised predominantly of representatives of Japanese industrial companies that compares Japanese accounting standards and IFRSs and recommends that the European Commission accept Japanese GAAP as equivalent to IFRSs for the purpose of filings by Japanese companies in Europe. There is a 29-page tabular comparison of Japanese standards, IFRSs, and US GAAP. Luxembourg – Comparison of Luxembourg GAAP–IFRSs–US GAAP at 28 February 2007 (PDF 332k, 32 pages, May 2007) New Zealand – Comparison of NZ IFRS 'Equivalents' and NZ GAAP (PDF 645k, 38 pages, April 2005) Singapore – Comparison of IFRSs and Singapore GAAP (PDF 207k, 32 pages, November 2005). Note that the "Summary of Differences Between Financial Reporting Standards and International Accounting Standards/International Financial Reporting Standards" on page 18 of this booklet is updated from time to time on our Singapore Page. Taiwan (Republic of China) – Comparison of Taiwanese GAAP and IFRSs Deloitte & Touche in Taiwan has published Comparisons of Republic of China (ROC) GAAP and IFRSs, which details the differences between ROC Statements of Financial Accounting Standards and IFRSs as of 30 September 2006. This booklet is written both in Chinese and English. It can be purchased by email to fltsai@deloitte.com.tw or On Line (Chinese). United Kingdom – Comparison of "Improved" IFRSs and UK GAAP, October 2003 United Kingdom – Comparison of IFRSs and UK GAAP on Inland Revenue Website, last updated 24 July 2006. United States – Comparison of IFRSs and US GAAP as of 28 February 2007 (PDF 208k, 36 pages, March 2007) United States – Comparison of IFRSs and US GAAP Compiled as of June 2004 – Chinese Translation (PDF 576k, 17 pages)

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