IFRS backgrounder appears in month's Journal of Accountancy.
International Financial Reporting Standards (IFRS) have been growing in acceptance and use around the world. In fact, in late 2007 the Securities and Exchange Commission announced it would allow foreign public companies filing in the U.S. to use IFRS, as promulgated by the International Accounting Standards Board, without reconciliation to U.S. generally accepted accounting principles. Even more important, on Aug. 27 the SEC unanimously voted to issue a proposed roadmap with a timeline and appropriate milestones for adoption of IFRS in the U.S. (see related article on page 4 of this newsletter).
To help members understand the history of the IFRS movement and some differences between IFRS and U.S. GAAP, the Institute prepared the "AICPA IFRS Backgrounder." So that all members have easy access to it, the backgrounder has been included in the Sept. issue of the...
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