IFRS vs US GAAP – Investment Companies

The session will provide U.S. auditors a high-level overview the significant differences between IFRS reporting and U.S. GAAP for investment companies, as well as the additional audit procedures to be performed under US GAAS.

Learning Objectives

After completing this course, you will be able to:

  • Understand the significant differences in the financial accounting and reporting requirements under IFRS as compared to U.S. GAAP for investment companies (e.g., hedge funds, mutual funds, etc.).
  • Understand the unique audit procedures to be performed when auditing investment companies that report under IFRS.

Major Topics
  • Significant IFRS vs US GAAP accounting and reporting differences for investment companies
  • Additional audit procedures to be performed under US GAAS for investment companies that report under IFRS

Advanced Preparations


Who Should Attend

External auditors and preparers of investment company financial statements

Fields of Study
Accounting, Auditing


Experience in accounting & financial reporting and auditing of investment companies

Business Learning Institute

CPE Credits


This course is available for your group as:


Let's Roll!

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