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Spotlight On:
Global Accounting Standards
SEC "Roadmap" for U.S. Issuers
Other Commission Actions Relating to IFRS
Past Roundtables
Roundtable on the Performance of IFRS and U.S. GAAP During the Subprime Crisis (August 4, 2008)
SEC Roundtables on International Financial Reporting Standards
(December 13 and 17, 2007)
SEC Staff Roundtable on International Financial Reporting Standards "Roadmap" (March 6, 2007)
SEC Press Releases
- SEC Proposes Roadmap Toward Global Accounting Standards to Help Investors Compare Financial Information More Easily (Press Release No. 2008-184; August 27, 2008)
- SEC Takes Action to Improve Consistency of Disclosure to U.S. Investors in Foreign Companies (Press Release No. 2007-235; November 15, 2007)
- SEC Soliciting Public Comment on the Role of IFRS in the U.S. (Press Release No. 2007-145; July 25, 2007)
- SEC Soliciting Public Comment on Eliminating Reconciliation Requirement for IFRS Financial Statements (Press Release No. 2007-128; July 3, 2007)
- SEC Announces Next Steps Relating to International Financial Reporting Standards (Press Release No. 2007-72; April 24, 2007)
- SEC and CESR launch Work Plan Focused on Financial Reporting: Developing Cross Atlantic Financial Markets (Release No. 2006-130; August 2, 2006)
- SEC Welcomes Plans of U.S., International Standard Setters for Convergence of Accounting Systems (Release No. 2006-27; February 27, 2006)
- Accounting Standards: SEC Chairman Cox and EU Commissioner McCreevy Affirm Commitment to Elimination of the Need for Reconciliation Requirements (Release No. 2006-17; February 8, 2006)
- Chairman Donaldson Meets with EU Internal Market Commissioner McCreevy (Release No. 2005-62; April 21, 2005)
Staff Review of IFRS Financial Statements
Speeches and Public Statements
- The Future of International Standards and Cooperation in Light of the Credit Crisis, Remarks by Chairman Christopher Cox at the FEI 2008 Current Financial Reporting Issues Conference, New York, New York
- Proposing a Roadmap Toward IFRS, Statement at August 27, 2008, Open Meeting, by Chairman Christopher Cox, Washington, D.C. (see also video of Chairman's Remarks [Windows Media Player | QuickTime])
- Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards from U.S. Issuers, Statement at August 27, 2008, Open Meeting by Commissioner Elisse B. Walter, Washington, D.C.
- Opening Remarks before the Commission August 27, 2008, Open Meeting, by Conrad Hewitt, Chief Accountant, Office of Chief Accountant; John White, Director, Division of Corporation Finance; Paul Dudek, Chief, Office of International Corporation Finance, Washington, DC
- IFRS and U.S. Companies: A Look Ahead, Remarks by John W. White, Director, Division of Corporation Finance, before the Financial Executives International Global Financial Reporting Convergence Conference, New York, New York
- IFRS and U.S. Companies, Remarks by Conrad Hewitt, Chief Accountant, at the SEC and Financial Reporting Institute 27th Annual Conference, Pasadena, California
- 'International Financial Reporting Standards: The Promise of Transparency and Comparability for the Benefit of Investors Around the Globe', by Chairman Christopher Cox, May 28, 2008, Paris, France
- Remarks before the 2007 AICPA National Conference on Current SEC and PCAOB Developments, by Julie A. Erhardt, Deputy Chief Accountant, Office of the Chief Accountant, December 10, 2007, Washington, D.C.
- Remarks before the 2007 AICPA National Conference on Current SEC and PCAOB Developments, by Katrina A. Kimpel, Professional Accounting Fellow, Office of the Chief Accountant, December 10, 2007, Washington, D.C.
- Opening Remarks at the SEC Open Meeting, by John W. White, Director, Division of Corporation Finance, November 15, 2007, Washington, D.C.
- Opening Remarks at the SEC Open Meeting, by Conrad Hewitt, Chief Accountant, November 15, 2007, Washington, D.C.
- Opening Remarks at the SEC Open Meeting, by Katrina A. Kimpel, Professional Accounting Fellow, Office of the Chief Accountant, November 15, 2007, Washington, D.C.
- Opening Remarks at the SEC Open Meeting, by Michael D. Coco, Special Counsel, Office of International Corporate Finance, Division of Corporation Finance, November 15, 2007, Washington, D.C.
- Implementation and Enforcement of IFRSs, by Julie A. Erhardt, Deputy Chief Accountant, Office of the Chief Accountant, September 24, 2007, London, England
- Opening Remarks at the SEC Open Meeting, by Katrina Kimpel, July 25, 2007, Washington, D.C.
- Opening Remarks at the SEC Open Meeting, by Michael D. Coco, June 20, 2007, Washington, D.C.
- Remarks at IASC Foundation: IFRS Conference, by Conrad Hewitt, May 23, 2007, Zurich, Switzerland
- Corporation Finance and the Foreign Private Issuer Community in 2007, before the Practising Law Institute Conference, "Foreign Issuers & the U.S. Securities Laws 2007: Strategies for the Changing Regulatory Environment," by John W. White, May 2, 2007, New York, New York
- Seeing Down the Road: IFRS and the U.S. Capital Markets, NYSE/Brooklyn Law School Breakfast Roundtable, by John W. White, March 23, 2007, New York, New York
- Chairman's Address to the SEC Roundtable on International Financial Reporting Standards, by Chairman Christopher Cox, March 6, 2007, Washington, DC
- Remarks Before the Practising Law Institute Sixth Annual Institute on Securities Regulation in Europe, by John W. White, January 15, 2007, London, England
- Remarks Before the 2006 AICPA National Conference on Current SEC and PCAOB Developments, by Julie A. Erhardt, December 11, 2006, Washington, DC
- Remarks Before the 2006 AICPA National Conference on Current SEC and PCAOB Developments, by Julie A. Erhardt, December 12, 2006, Washington, DC
- Implications of Convergence: A Regulator’s Perspective, by Julie A. Erhardt, April 6, 2006, Frankfurt, Germany
- Remarks Before the Practising Law Institute Fifth Annual Institute on Securities Regulation in Europe, by Alan L. Beller, December 5, 2005, London, England
- Remarks Before the 2005 AICPA National Conference on Current SEC and PCAOB Developments, by Julie A. Erhardt, December 5, 2005, Washington, DC
- Remarks Before the Federation of European Accountants: International Financial Reporting Standards and the US Capital Market, by Ethiopis Tafara, December 1, 2005, Brussels, Belgium
- Remarks Before Convergence: The Future of International Financial Reporting Worldwide Conference U.S Securities and Exchange Commission, by Julie A. Erhardt, June 24, 2005, London, England
The "Roadmap" to Eliminate the Reconciliation Requirement for IFRS-Reporting Foreign Private Issuers
http://www.sec.gov/spotlight/ifrsroadmap.htm
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