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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.
International Financial Reporting Standards (IFRS) for the topics in Intermediate. Accounting. The discussions are organized according to the chapters in Intermediate. Accounting (13 thor 14 Editions) and therefore can be used to supplement the U.S. GAAP. requirements as presented in the textbook. Assignment material is provided for each sup-. plement chapter, which can be used to assess and reinforce student understanding of IFRS.