We synthesze and extend research exploring differences between U.S. and other countreis’ GAAP by investigating whether differences between domestic and U.S. GAAP for U.S.-listed U.K., Australian, and Canadian firms are associated with firms’ returns and prices. The accounting differences wer investigate included goodwill, asset revaluations, income taxes, pensions, interest capitalization, foreign currency, and extractive industries accounting. We conclude that goodwill is priced as an asset; asset revaluations, successful efforts accounting for extractive industries, and immediate recognitiion of foreign currency exchange gains and losses on long-term assets and liabilities generally are uncorrelated with information investors consider relevant; and tax accounting liability methods used in the U.K. and Australia add explanatory power beyond the U.S. deferral method, as does accrual pension accounting beyond Australia’s cash-based method, and in some specifications, interest capitalization. Our findings suggest that the SEC-required GAAP reconciliation reflects information useful to investors for U.K., Australian, and, to a more limited extent, Canadian firms.