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Heads Up — SEC compares IFRSs with U.S. GAAP and analyzes IFRSs in practice

Published on: Dec 02, 2011

This issue of Heads Up discusses two recently issued SEC staff papers. In one, A Comparison of U.S. GAAP and IFRS, the SEC staff reviewed 29 ASC topics and compared them with corresponding guidance in IFRSs. In the other, Analysis of IFRS in Practice, the SEC analysed a selection of annual IFRS consolidated financial statements of both SEC registrants and nonregistrants.

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