How a cell gets written, cited and reviewed.

GaapSwitch is a matrix: twelve topics, six frameworks, five facets each (scope, recognition, measurement, presentation, disclosure). Every cell is one claim about how one framework treats one facet of one topic.

Status is always relative to IFRS

IFRS is the baseline column. Every other framework's cell carries one of four statuses: aligned (same outcome in substance), partial (same direction, a material difference in scope, threshold, option or timing), differs (a different model or a different outcome in the typical case), or n/a (no requirement). The status is a judgement about outcomes, not wording.

Citations go to the primary standard

Cells cite IFRS and IAS paragraphs, ASC topic-subtopic-section-paragraph references, RJ guidelines and Book 2 Title 9 of the Dutch Civil Code, KGK's TFRS and BOBİ FRS texts, HGB sections and DRS, and FRS 102 sections. Where a paragraph number is not certain the cell cites the section and says so. Big Four comparison guides are never a source; they are the thing this replaces.

Draft until reviewed

New cells are drafted by an AI model working from the standards and carry a visible DRAFT badge until a qualified reviewer has checked the claim and its citation. The badge changes to REVIEWED with the reviewer and date. If the underlying text of a cell changes, it drops back to draft automatically.

Dated, and kept current

Every cell carries an as-of month. Standard-setter changes that move a cell are logged on the Changes page with the effective date, so a reader can tell whether the treatment they are looking at applies to their period.

What this is not

GaapSwitch is general information, not professional advice. Frameworks carry tiers, options and transition rules that a summary cannot fully capture. Confirm the treatment against the standard and your auditor before relying on it.