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May 2010 » Key Provisions of IFRS for Small...
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Deborah L. Seifert, PhD, CPA, CMA, and Deborah L. Lindberg, DBA, MBA, CPA
International Financial Reporting Standards (IFRS) is on the horizon for publicly traded entities. The SEC has already begun allowing foreign private issuers to use IFRS in SEC filings without reconciling to GAAP, effective for periods ending after November 15, 2007. The SEC said in February 2010 that it will decide by 2011 whether it may require U.S.-based public companies to convert to IFRS by as early as 2015. For privately held small and medium-sized entities (SME), a simplified version of IFRS—only 230 pages, compared to 2,500 pages for “full” IFRS—is available for adoption now.
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