GAAP comparison 2017


GAAP Comparison For Funds - 2017

IFRS / US GAAP / Luxembourg GAAP

We are pleased to issue this edition of Deloitte’s publication comparing the major generally accepted accounting principles (GAAP) for investment funds - IFRS/US GAAP/Luxembourg GAAP. This document highlights selected differences between major accounting standards (IFRS, US GAAP and Luxembourg GAAP) applied to investment funds. Although there are other significant global investment fund jurisdictions, the accounting standards applied in those jurisdictions tend to allow or closely follow the tenets of IFRS.

We hope that you find this GAAP comparison for investments funds helpful and encourage you to contact us for further discussions or additional information.

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