AICPA IFRS Option Comment Letter Final

The American Institute of Certified Public Accountants (AICPA) is pleased to offer its comments on the Securities and Exchange Commission (SEC) Concept Release on Allowing U.S. Issuers to Prepare Financial Statements in Accordance With International Financial Reporting Standards.


The AICPA supports giving U.S. issuers an option to prepare financial statements in accordance International Financial Reporting Standards (IFRS) as published by the International Accounting Standards Board (IASB).

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