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The SEC's IFRS Work Plan
Oleh:
DeFelice, Alexandra
;
Lamoreaux, Matthew G.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 209 no. 4 (Apr. 2010)
,
page 22.
Topik:
SEC
;
IFRS
;
U. S. Companies
;
AICPA
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.28
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
The SEC’s unanimous approval in February of a new policy statement and staff work plan set the scene for a watershed vote next year on if and when the CPA profession will be required to transition to IFRS for U.S. public company financial reports. Though much remains uncertain, the SEC made clear that it envisions 2015 as the earliest possible date for the required use of IFRS by U.S. public companies. The SEC action calls for more study of IFRS and a 2011 vote on whether to move ahead with a mandate to use IFRS. And perhaps most importantly for issuers, auditors and other stakeholders hungry for signs of which way the commission might be leaning, the SEC directed its staff to publish periodic progress reports, starting no later than October, which will be available to the public.
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