Bridging the GAAP - A summary of differences between IFRS and UK GAAP

PKF have recently produced a publication to highlight and explain areas of significant difference between International Financial Reporting Standards (‘IFRS’) and United Kingdom Generally Accepted Accounting Practice (‘UK GAAP’).

The summary encompasses accounting standards and interpretations that are effective for periods commencing on or after 1 January 2007. However other accounting standards and interpretations that have been issued but are not yet effective and recent developments have also been referred to under the relevant topics.

The comparison also includes source references to accounting standards and company legislation to assist the user in referring to the original frameworks.

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