SEC official comments on IFRSs in United States
29 Jan 2008
In two recent speeches, John W White, Director of the Division of Corporation Finance of the US Securities and Exchange Commission, discussed issues relating to the use of IFRSs in the United States and some of the SEC's international initiatives.
- Corporation Finance in 2008 – A Focus on Financial Reporting (PDF 196k)
- Corporation Finance in 2008 – International Initiatives (PDF 116k)
International Financial Reporting Standards: Where do I begin on this topic? Tremendous strides have been made in this area over the past year.
How to proceed from the concept release on possible use of IFRSs by US issuers: One of the more debated topics [at the December roundtables] was how to proceed from the concept release. Participants expressed a wide range of views and a number of overlapping options emerged:
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