Heads Up: SEC Issues Final Report on Incorporation of IFRSs
Volume 19, Issue 15
This Heads Up discusses the SEC’s recently issued final staff report, Work Plan for the Consideration of Incorporating International Financial Reporting Standards Into the Financial Reporting System for U.S. Issuers. The report emphasizes that the SEC has not made "any policy decision as to whether [IFRSs] should be incorporated into the financial reporting system for U.S. issuers, or how any such incorporation, if it were to occur, should be implemented."
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