A summary of what is being changed if translating accounts from one set of standards to another
See references below:

Smartmoney.com: Financial Advisor Magazine: Delivering Your Value ...
A "bridging statement" will help you make a comfortable and smooth transition
from the ... Get your free Microsoft Small Business Accounting 2006 trial kit ...
smartmoney.com/fp/index.cfm?Story=0105delivering

[PDF] Novartis Annual General Meeting; Basel, Switzerland CORPORATE ...
Bestandsformaat: PDF/Adobe Acrobat - HTML-versie
whether the accounting policies and financial controls. are appropriate, adequate
and effective; ... (IFRS) and a bridging statement to US GAAP is offered. ...
www.novartis.com/annual_reports/ 2004/downloads/pdf/NovartisAR2004_governance.pdf