International Issues. IASB, IFRS, SEC. IFRS use in 2004. IFRS use in 2007. GAAP Hierarchy for IFRS. IAS 8 establishes “hierarchy” when choosing IFRS accounting policies 1. Apply any specific IFRS; consider any relevant implementation guidance
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IASB, IFRS, SEC
From 2008 AICPA brochure:International Financial Reporting Standards An AICPA Backgrounder
Data on IFRS vs. US GAAP impact on financial statements