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Effective Dates user survey

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  • FASB (old) Image

16 Apr 2011

In October 2010 the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) published documents seeking views on when new financial reporting standards resulting primarily from their work to improve and achieve convergence of International Financial Reporting Standards (IFRSs) and US generally accepted accounting principles (GAAP) should become effective.

Since only a limited number of responses was received, the boards directed the staff to undertake further outreach activities. The staff have now prepared a short survey that should take no longer than ten minutes to complete. This survey requests feedback from investors regarding questions on the potential effective dates and transition methods of the following projects: Accounting for Financial Instruments, Leases, Revenue Recognition, and Accounting for Insurance Contracts. Please go to the IASB's website for further information and access to the survey.


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