[SIMmer Down]

It’s not a summary, but I thought this might be a helpful technical resource for people:

https://ifrsusgaapcomparison.com/ifrs-us-gaap/ifrs-usgaap-index.htm

The way I am interpreting how the website has everything organized is:

-If there is just a “GAAP” link under the topic then IFRS follows GAAP (and obviously the GAAP link tell you the gist of the GAAP method), but…

-If there are both a GAAP and an IFRS link, then the IFRS link compares IFRS and GAAP on that topic and the GAAP link just tells the GAAP method only

Cheers!

[Gabriella]

Thank you for posting this.

[Author]

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