Heads Up discusses 'roadmap' to IFRSs in the USA

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29 Aug 2008

The 28 August 2008 issue of Heads Up titled On the Road to IFRSs discusses the SEC's recent decision to issue a proposed roadmap to IFRS adoption in the United States.

The roadmap proposes to:
  • give certain US issuers the option to use IFRSs in their financial statements filed on Form 10-K for financial years ending on or after 15 December 2009, and
  • establish seven milestones that, if achieved, could lead to an SEC decision for mandatory use of IFRSs starting for financial years ending on or after 15 December 2014.

Click to view On the Road to IFRSs (PDF 190k).

 

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