ANALYSIS: Accounting Practitioners Support SEC Position on IFRS, But Worry About 2011 Deadline

Financial statement preparers, auditors, and users are pleased with the SEC’s decision to continue striving for adoption of international financial reporting standards, but also note time is running short for achieving a major condition for that adoption—substantial convergence of FASB and IASB rules. In interviews with BNA, several practitioners say the June 30, 2011, “memorandum of understanding” deadline for convergence is fast approaching with the…

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