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Corporate Alert: SEC Proposes Roadmap for Considering Use of IFRS for U.S. Issuers

March 3, 2009 Richard H. Gilden, Scott S. Rosenblum, John Bessonette

The Securities and Exchange Commission published a proposed roadmap for the use of International Financial Reporting Standards. Under the roadmap, IFRS would, over time, replace U.S. generally accepted accounting principles for all SEC filings of U.S. issuers. The SEC currently permits foreign private issuers to present their financial statements in accordance with IFRS, as promulgated by the International Accounting Standards Board without reconciliation to U.S. GAAP.

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