The American Institute of CPAs (AICPA) staff have developed an IFRS for SMEs–US GAAP Comparison Tool, which is being added to collaboratively by those who use the tool. AICPA technical staff monitor and review the additions. Here is an excerpt of the AICPA's description:
The purpose of this Wiki is to provide a detailed and comprehensive comparison of the International Accounting Standards Board's International Financial Reporting Standard for Small-and Medium-Sized Entities ('IFRS for SMEs') with corresponding requirements of United States generally accepted accounting principles ('US GAAP'). But this is more than just a comparison resource, it is a Wiki. That means it is a collaborative, ongoing work in progress for anyone to contribute and use.
You can access the AICPA IFRS for SMEs – US GAAP Comparison Tool at http://wiki.ifrs.com/
Where to obtain IFRS for SMEs materials
- The standard online
(English, Spanish, Italian and Romanian) - The standard in hard copy
- Presentations at 'Train the Trainers' Workshops
- Training materials in PDF format
- Past issues of the IFRS for SMEs Update
Source : IFRS for SMEs Update – Issue 2010-2, 14 April 2010
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