sec staff paper rethinking how to take ifrs adoption/convergence off life support

26

Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers Exploring a Possible Method of Incorporation A Securities and Exchange Commission Staff Paper May 26, 2011 OFFICE OF THE CHIEF ACCOUNTANT UNITED STATES SECURITIES AND EXCHANGE COMMISSION This is a paper by the Staff of the U.S. Securities and Exchange Commission. The Commission has expressed no view regarding the analysis, findings, or conclusions contained herein.

Upload: hedi-regaya

Post on 07-Apr-2018

220 views

Category:

Documents

0 download

Report

Download

Embed Size (px):

TRANSCRIPT

Page 1: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 1/26

Page 2: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 2/26

Page 3: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 3/26

Page 4: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 4/26

Page 5: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 5/26

Page 6: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 6/26

Page 7: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 7/26

Page 8: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 8/26

Page 9: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 9/26

Page 10: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 10/26

Page 11: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 11/26

Page 12: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 12/26

Page 13: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 13/26

Page 14: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 14/26

Page 15: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 15/26

Page 16: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 16/26

Page 17: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 17/26

Page 18: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 18/26

Page 19: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 19/26

Page 20: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 20/26

Page 21: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 21/26

Page 22: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 22/26

Page 23: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 23/26

Page 24: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 24/26

Page 25: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 25/26

Page 26: SEC staff paper rethinking how to take IFRS adoption/convergence off life support

8/6/2019 SEC staff paper rethinking how to take IFRS adoption/convergence off life support

http://slidepdf.com/reader/full/sec-staff-paper-rethinking-how-to-take-ifrs-adoptionconvergence-off-life-support 26/26

The Convergence of US GAAP and IFRS

THE EFFECT OF IFRS CONVERGENCE ON COASTAL CAROLINA

IFRS convergence experience Sri Lankaaossg.org/docs/Meetings/Meeting_Nov_2012/Agenda_paper_6.2_201… · IFRS convergence experience – Sri Lanka Fast tracked adoption of 2011 BV

GAAP AND IFRS: The convergence phenomenon

IFRS Convergence: Converged, What’s Next? Ng Kean Kok

IFRS CONVERGENCE AND EARNINGS FORECASTS: MALAYSIAN …etd.uum.edu.my/4070/2/s811131_abstract.pdf · IFRS CONVERGENCE AND EARNINGS FORECASTS: MALAYSIAN IPO COMPANIES By ZULAIKHA RABITAH

THE EFFECT OF DEGREE OF CONVERGENCE TO IFRS AND …

IFRS Convergence

Experience of Other Nations in Convergence to IFRS

Is it IFRS Adoption or Convergence to IFRS that Matters? TIJA Symposium 2012 2/1/12 Is it IFRS Adoption or Convergence to IFRS that Matters? Lei Cai Asheq Rahman Stephen Courtenay

IFRS and GAAP Convergence Update

Relative Benefits of Adoption of IFRS and Convergence between

Full spectrum IFRS convergence - Wolters Kluwer · Full spectrum IFRS convergence Get the big picture with the most robust IFRS resource available. Register now for a free trial at

IFRS-US GAAP Towards Convergence

Convergence Ifrs Syscoa Ohada Abdoulaye Gueye

Does IFRS Convergence Affect Financial Reporting Quality ... · DOES IFRS CONVERGENCE AFFECT FINANCIAL REPORTING QUALITY IN CHINA? 3 Contents ... affect the financial reporting quality

US GAAP Convergence and IFRS

The Implication of US GAAP and IFRS Convergence on

US GAAP Convergence and IFRS[1].PDF - Adobe Reader

Has Goodwill Become More Relevant After IFRS Convergence

Convergence with IFRS in Latin America June 2007

Convergence Economy: Rethinking International Development ... · Convergence Economy: Rethinking International Development ... Convergent business models ... Jurgens who is Director

IFRS and Aaoifi, Harmonisation or Convergence?

Convergence with IFRS around the World: IASB activities Update

Valuation Standrad Update May 2011 - IfRS Convergence

CONVERGENCE IFRS 1.pdf

Convergence with IFRS – Challenges and Strategies

DIRECT ORS IFRS Convergence 2018 Implementation Roadmap … · Global Mindset, Asian Insights IFRS Convergence 2018 Implementation Roadmap SINGAPORE INSTITUTE OF DIRECT ORS In collaboration

Convergence of IFRS- Challenges and Strategies

CONVERGENCE IFRS 2.pdf

Revenue, Financial Instruments and IFRS Convergence - ISCA · Revenue, Financial Instruments and IFRS Convergence Are you Ready for 2018 ? Reinhard Klemmer Chairman of ISCA Revenue

Convergence With IFRS in India

Convergence to IFRS and SME-FRS - Nelson CPA

Convergence with IFRS: The Experience of Chinese Taipei · FSC P 13 Convergence with IFRS IFRS requires the underpinnings of education, application, interpretation, and regulation

Concept paper for IFRS convergence by ICAI