EY US GAAP versus IFRS – The basics publication, which provides an overview, by accounting area, of the similarities and differences between US GAAP and IFRS, has been updated. This release reflects guidance effective in 2021 and guidance finalized by the FASB and the IASB generally as of 30 June 2021. It also discusses standard-setting activities at the FASB and the IASB, has been updated.

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