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.

Transcript of 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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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