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The major conceptual difference between US GAAP and IFRS; is that US GAAP is rules based and IFRS is principles based. This means that IFRS will not include the detail that the United States is used to in providing guidelines.
The GAAP codification. The GAAP codification is a system of coding all of the accounting standards contained within Generally Accepted Accounting Principles (GAAP), as used within the United States. The intent of the codification was to organize the thousands of page of accounting standards that had been promulgated over