{"id":31031,"date":"2024-12-05T14:57:56","date_gmt":"2024-12-05T14:57:56","guid":{"rendered":"https:\/\/parichat-phatpi-work.colibriwp.com\/ndn-2\/?p=31031"},"modified":"2025-09-11T18:57:32","modified_gmt":"2025-09-11T18:57:32","slug":"difference-between-gaap-and-ifrs-key-comparison-2","status":"publish","type":"post","link":"https:\/\/parichat-phatpi-work.colibriwp.com\/ndn-2\/difference-between-gaap-and-ifrs-key-comparison-2\/","title":{"rendered":"Difference Between GAAP and IFRS Key Comparison Guide"},"content":{"rendered":"

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However, it also covers areas that are disclosure-based, such as segment reporting. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. Both US GAAP and IFRS require companies to disclose how they value hard-to-measure (Level 3) investments, but only IFRS requires companies to show how much those values could change if their key assumptions are different.<\/p>\n<\/p>\n