INTERNATIONAL FINANCIAL REPORTING STANDARDS
LEARNING OBJECTIVES
Describe how the changing world environment is leading to an increased focus on international financial reporting standards (IFRS).
Explain some of the remaining differences between IFRS and U.S. GAAP.
List some of the milestones that must be achieved before the SEC will require adoption of IFRS.
Describe the SEC's work plan for incorporating IFRS into the financial reporting system for U.S. issuers.
Describe three major joint convergence topics between the IFRS and FASB.
List the steps that a non-U.S. company must follow to list its shares on a U.S. stock market.
Explain the role of form 20-Ffiled with the Securities and ...
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