This excerpt taken from the NDAQ 8-K filed Feb 20, 2008.
Note 8. U.S. GAAP Information
The accompanying consolidated financial statements of the Group have been prepared in accordance with International Financing Reporting Standards, or IFRS, as adopted by the EU. These accounting principles differ in certain material respects from accounting principles generally accepted in the United States of America, or U.S. GAAP.
Below is a discussion of the principal differences between IFRS and U.S. GAAP that are significant to the Groups consolidated financial statements for the nine months ended September 30, 2007: