Valuation

Similarities and Differences
A comparison of IFRS and US GAAP October 2006

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Other publications on IFRS
PricewaterhouseCoopers has published the following publications on International Financial Reporting Standards and corporate practices; they are available from your nearest PricewaterhouseCoopers office. Acquisitions – Accounting and transparency under IFRS 3 Adopting IFRS – A step-by-step illustration of the transition to IFRS Applying IFRS – Finding the right solution (available on Comperio®) 1 Audit Committees – Good Practices for Meeting Market Expectations Building the European Capital Market – Common Principles for a Capital Market Financial Instruments under IFRS – Revised IAS 32, IAS 39 and IFRS 7: A guide through the maze IAS 39 – Achieving hedge accounting in practice IAS 39 – Derecognition of financial assets in practice IFRS Disclosure Checklist 2006 IFRS Measurement Checklist 2006 IFRS News – Shedding light on the IASB’s activities IFRS Pocket Guide 2006 Illustrative Consolidated Financial Statements 2006 – Banks Illustrative Consolidated Financial Statements 2006 – Insurance Illustrative Consolidated Financial Statements 2006 – Investment Property Illustrative Corporate Consolidated Financial Statements 2006 Illustrative Financial Statements 2006 – Investment Funds Illustrative Interim Consolidated Financial Statements 2005 – For first-time adopters of IFRS Impact of improvements, amendments and new standards for continuing users of IFRS Making the Change to International Financial Reporting Standards Ready to take the plunge? IFRS readiness survey 2004 Share-based Payment – A practical guide to applying IFRS 2 SIC-12 and FIN 46 R – The substance of control Understanding IAS 29 – Financial Reporting in