26/05/2026
🌍 En un entorno empresarial cada vez más global, comprender las diferencias entre IFRS (NIIF) y US GAAP es clave para las organizaciones que operan en distintos mercados o trabajan con inversionistas internacionales.
Como firma miembro de JPA International, compartimos esta infografía publicada por nuestra red global, la cual resume de forma clara dos de los principales marcos contables utilizados a nivel mundial y sus implicaciones en temas de cumplimiento, reporteo financiero y operaciones internacionales.
📊 Una guía útil para empresas, directivos y profesionales que participan en entornos financieros globales.
📊 GAAP vs IFRS: What Every Business Leader Should Know
Two accounting frameworks. Two different approaches. One critical question: Which one applies to your business?
🇺🇸 GAAP (US Standard):
• Rules-based—tells you exactly what to do
• Required for US companies
• Detailed guidance for specific scenarios
🌍 IFRS (Global Standard):
• Principles-based—requires professional judgment
• Used in 140+ countries
• Flexible application across industries
Why it matters: If you operate internationally, you might need BOTH.
✅ US subsidiaries reporting under GAAP
✅ Parent companies consolidating under IFRS
✅ M&A requiring conversion between standards
Key difference example:
Inventory accounting
• GAAP allows LIFO method
• IFRS prohibits LIFO
This single rule can change your financial statements and tax position significantly.
Key differences at a glance ⤵️.
Which framework does your business use? Let us know in the comments!
At JPA International, our member firms support businesses with GAAP/IFRS reporting, international compliance, and cross-border accounting challenges worldwide.
🌐 Connect with a JPA member firm, link in first comment.
