International Financial Reporting Standards (IFRS)(国际财务报告准则(IFRS)).pdf
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International Financial
Reporting Standards (IFRS)
An AICPA Backgrounder
1
Table of Contents
Get Ready for IFRS 2
Worldwide Momentum 2
SEC Leadership in International Effort 3
The SEC Work Plan 4
FASB and IASB Convergence Efforts 5
AICPA Participation 7
Two Sides of the Story 7
Differences Remain Between U.S. GAAP and IFRS 8
What CPAs Need To Know 8
Appendix 10
Organizations Involved 12
1
Get Ready for IFRS that could be used by developing and
smaller nations unable to establish their own
The growing acceptance of International accounting standards. But as the business
Financial Reporting Standards (IFRS) as a world became more global, regulators,
basis for U.S. financial reporting represents a investors, large companies and auditing firms
fundamental change for the U.S. accounting began to realize the importance of having
profession. The number of countries that common standards in all areas of the financial
require or allow the use of IFRS for the reporting chain.
preparation of financial statements by publicly
held companies has continued to increase. In In a survey conducted in late 2007 by the
the United States, the Securities and Exchange International Federation of Accountants
Commission (SEC) is taking steps to determine (IFAC), a large majority of accounting leaders
whet
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