Transcription of Staff Paper: A Comparison of U.S. GAAP and IFRS
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Staff Paper: A Comparison of U.S. GAAP and IFRS
Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for Issuers A Comparison of gaap and ifrs A Securities and Exchange Commission Staff Paper November 16, 2011 OFFICE OF THE CHIEF ACCOUNTANT UNITED STATES SECURITIES AND EXCHANGE COMMISSION This is a paper by the Staff of the Securities and Exchange Commission. The Commission has expressed no view regarding the analysis, findings, or conclusions contained herein. TABLE OF CONTENTS I. II. A. Scope of the B. MoU and Other Joint C. SEC Rules and Regulations ..8 D. General Observations and Clarifications ..8 III. Comparison of Requirements ..11 A. Accounting Changes and Error Corrections ..11 B. Earnings Per C.
9 . II. Methodology . The Staff used a comparative approach to provide a context in which to frame its evaluation of IFRS, rather than to establish a minimum threshold of development that must be met for the
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