The Path to IFRS Conversions: Considerations for the Banking and Capital Markets Industry was issued by Deloitte recently.
The latest in a series of White Papers from Deloitte dealing with the implications of adopting IFRS in the USA. The paper reviews the US GAAP/IFRS differences as well as discussing the technology and other implications involved.
It presupposes the timeline for IFRS announced by the SEC in August. I will continue to watch for developments. We still await the issuance of a formal document for comment.
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