federal_register: E8-27559
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
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| E8-27559 | Roadmap for the Potential Use of Financial Statements Prepared in Accordance With International Financial Reporting Standards by U.S. Issuers | Proposed Rule | The Securities and Exchange Commission ("Commission") is proposing a Roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board by U.S. issuers for purposes of their filings with the Commission. This Roadmap sets forth several milestones that, if achieved, could lead to the required use of IFRS by U.S. issuers in 2014 if the Commission believes it to be in the public interest and for the protection of investors. This Roadmap also includes discussion of various areas of consideration for market participants related to the eventual use of IFRS in the United States. As part of the Roadmap, the Commission is proposing amendments to various regulations, rules and forms that would permit early use of IFRS by a limited number of U.S. issuers where this would enhance the comparability of financial information to investors. Only an issuer whose industry uses IFRS as the basis of financial reporting more than any other set of standards would be eligible to elect to use IFRS, beginning with filings in 2010. | 2008-11-21 | 2008 | 11 | https://www.federalregister.gov/documents/2008/11/21/E8-27559/roadmap-for-the-potential-use-of-financial-statements-prepared-in-accordance-with-international | https://www.govinfo.gov/content/pkg/FR-2008-11-21/pdf/E8-27559.pdf | Securities and Exchange Commission | 466 | The Securities and Exchange Commission ("Commission") is proposing a Roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting... |