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Heads Up: SEC Publishes Work Plan for Moving Forward With IFRSs for U.S. Issuers

Volume 17, Issue 10


The attached issue of Heads Up discusses the SEC’s recently released statement (1) expressing its strong commitment to the development of a single set of high-quality globally accepted accounting standards and (2) directing the SEC staff to execute a “Work Plan.” The Work Plan sets out a detailed set of due diligence activities that the SEC staff will perform to provide the Commission with the information it needs to make a determination of whether, when, and how to incorporate IFRSs into the U.S. financial reporting system.

Read more in the file attached or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.

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