International Financial Reporting Standards (IFRS（国际财务报告准则(IFRS)）.pdf

International Financial Reporting Standards (IFRS) An AICPA Backgrounder  International Financial Reporting Standards (IFRS) An AICPA Backgrounder 2 • GET READY FOR IFRS 2 • WORLDWIDE MOMENTUM 3 • SEC LEADERSHIP IN INTERNATIONAL EFFORT 4 • AICPA PARTICIPATION 4 • TWO SIDES OF THE STORY 5 • GAAP AND IFRS, STILL DIFFERENCES 6 • WHAT CPAS NEED TO KNOW 7 • APPENDIX Get Ready for IFRS he growing acceptance of International Financial Reporting Standards (IFRS) as a basis for U.S.