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An Executive's Guide for Moving from US GAAP to IFRS

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An Executive's Guide for Moving from US GAAP to IFRS reviews different issues relating to the possibility that the Securities and Exchange Commission (SEC) may eventually mandate the use of International Financial Reporting Standards (IFRS) for use by listed companies and delegate to the International Accounting Standards Board (IASB) the task of providing accounting standards for the United States.

The first chapter reviews the international movement to converge on a single global basis of ...