CPAs continue to prepare for IFRS as SEC reviews "roadmap".
The CPA profession recognizes a need to acquire knowledge of International Financial Reporting Standards, even as the Securities and Exchange Commission revisits plans for adoption, according to a recent AICPA survey.
Asked to rate the level of familiarity with IFRS they think they need, 36% of CPAs surveyed said they want advanced or expert knowledge, meaning they would become very familiar with the specific principles of IFRS, a six-percentage-point increase from six months ago. Twenty-four percent see a need for some knowledge, or familiarity with specifics, and 21% believe they require basic knowledge, or familiarity with high-level concepts. "Our readiness survey shows it is still early in what is likely to be a long-term process of IFRS adoption in the U.S.,"...
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