Transcription of Final Rule: FIRST-TIME APPLICATION OF …
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Final Rule: FIRST-TIME APPLICATION OF …
SECURITIES AND EXCHANGE COMMISSION 17 CFR Part 249 [ release NOS. 33-8567; 34-51535; INTERNATIONAL SERIES release NO. 1285; File No. S7-15-04] RIN 3235-AI92 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AGENCY: Securities and Exchange Commission. ACTION: Final amendment to form. SUMMARY: The Commission is adopting amendments to Form 20-F to provide a one- time accommodation relating to financial statements prepared under International Financial Reporting Standards ( IFRS ) for foreign private issuers registered with the SEC. This accommodation applies to foreign private issuers that adopt IFRS prior to or for the first financial year starting on or after January 1, 2007. The accommodation permits eligible foreign private issuers for their first year of reporting under IFRS to file two years rather than three years of statements of income, changes in shareholders' equity and cash flows prepared in accordance with IFRS, with appropriate related disclosure.
securities and exchange commission 17 cfr part 249 [release nos. 33-8567; 34-51535; international series release no. 1285; file no. s7-15-04]
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