IFRS in the United States - Developments and Current Status

Australian Accounting Review

Volumn 22, Issue 3, 2012, Pages 248-256

  Erchinger, Holger ^a  

^a KPMG LLP   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84866756684     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2012.00179.x     Document Type: Article

References (8)

1. The International Accounting Standards Board (IASB) 2006, A Roadmap for Convergence between IFRSs and US GAAP - 2006-2008 Memorandum of Understanding between the FASB and the IASB 27 February. Available at: http://www.iasb.org/NR/rdonlyres/874B63FB-56DB-4B78-B7AF-49BBA18C98D9/0/MoU.pdf, last accessed 13 August 2012.
2. Securities and Exchange Commission (SEC) 2000, SEC Release No. 33-7801, Concept Release on International Accounting Standards, 16 February. Available at: http://www.sec.gov, last accessed 13 August 2012.
3. Securities and Exchange Commission (SEC) 2007, SEC Release No. 33-8831, Concept Release on Allowing US Issuers to Prepare Financial Statements in Accordance with International Financial Reporting Standards, 7 August. Available at: http://www.sec.gov, last accessed 13 August 2012.
4. Securities and Exchange Commission (SEC) 2008, SEC Release No. 33-8982, Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by US Issuers, 14 November. Available at: http://www.sec.gov, last accessed 13 August 2012.
5. Securities and Exchange Commission (SEC) 2010, SEC Release No. 33-9109, Commission Statement in Support of Convergence and Global Accounting Standards, February. Available at: http://www.sec.gov, last accessed 13 August 2012.
6. Securities and Exchange Commission (SEC) 2011a, SEC Release No. 33-9109, Commission Statement in Support of Convergence and Global Accounting Standards, and SEC Staff Papers, Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for US Issuers: An Analysis of IFRS in Practice, and a Comparison of US GAAP and IFRS, 16 November. Available at: http://www.sec.gov, last accessed 13 August 2012.
7. Securities and Exchange Commission (SEC) 2011b, SEC Staff Paper, Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for US Issuers: Exploring a Possible Method of Incorporation, 26 May. Available at: http://www.sec.gov, last accessed 13 August 2012.
8. Street, D.L. 2012, 'IFRS in the US: If, When and How', Australian Accounting Review, 22, 3: 257-274.