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IFRS and US GAAP: A Comprehensive Comparision provides instruction in accounting under International Financial Reporting Standards (IFRS) in the context of US Accounting Standards. Practical and theoretical application is a major component of the book, emphasizing the much greater degree of professional judgment that is needed for IFRS. The most compelling feature is that it prepares US accountants to be facile and knowledgeable with IFRS using the substantial similarity it has with US GAAP as a context. A heavy emphasis is placed on practical examples. The book also includes a case study using IFRS 1 - First Time Adoption. In addition to traditional text, theoretical summaries simplify the understnding of the topic within the overarching IFRS and US GAAP frameworks.
Steven E. Shamrock, CPA, MBA, CMA, is Corporate Controller of AkzoNobel Inc., the US parent company of AkzoNobel NV, a global Fortune 500 company and major producer of specialty chemicals. He was formerly with BP America Inc., where he managed the preparation of consolidated external financial statements that were converted from IFRS to US GAAP. He has specialized in IFRS in the facets of conversion, application, and policy and serves on the IFRS AICPA SAG. He is also a frequent speaker on IFRS at AICPA conferences.