TY - JFULL AU - Feddaoui Amina PY - 2017/8/ TI - UK GAAP and IFRS Standards: Similarities and Differences T2 - International Journal of Economics and Management Engineering SP - 2015 EP - 2019 VL - 11 SN - 1307-6892 UR - https://publications.waset.org/pdf/10008671 PU - World Academy of Science, Engineering and Technology NX - Open Science Index 127, 2017 N2 - This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small. ER -