Potential use of financial statements prepared in accordance with IFRSs by US issuers
The Securities Exchange Commission (SEC) in United States has proposed a roadmap for the potential use of financial statements prepared in accordance with the International Financial Reporting Standards (IFRSs).
Into the Future - Reporting on Prospective Information
For members who are involved in reporting on prospective financial information included in disclosure documents, the APESB has just issued a new standard on the topic. Although effective for engagements commencing on or after 1 July 2009, early adoption is permitted.