Financial Accounting and Reporting Section of the American Accounting Association Financial Reporting Policy Committee File No. S7-27-08 Response to the SEC Release: ROADMAP FOR THE POTENTIAL USE OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS BY U.S. ISSUERS
2009
The Financial Reporting Policy Committee (the Committee) of the Financial Accounting and Reporting Section of the American Accounting Association is charged with responding to discussion memoranda and exposure drafts on financial accounting and reporting issues. The Committee is pleased to respond to the SEC’s proposed roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. The comments in this letter reflect the views of the individuals on the Committee and not those of the American Accounting Association or the Financial Accounting and Reporting Section of the American Accounting Association.
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- Generally Accepted Accounting Principles (United States)
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- International Financial Reporting Standards
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