发帖
雷达卡
AGENCY: Securities and Exchange Commission.
ACTION: Proposed rule.
SUMMARY: The Commission is proposing to accept from foreign private issuers their
financial statements prepared in accordance with International Financial Reporting
Standards (“IFRS”) as published by the International Accounting Standards Board
(“IASB”) without reconciliation to generally accepted accounting principles (“GAAP”)
as used in the United States. To implement this, we propose amendments to Form 20-F
and conforming changes to Regulation S-X to accept financial statements prepared in
accordance with the English language version of IFRS as published by the IASB without
reconciliation to U.S. GAAP when contained in the filings of foreign private issuers with
the Commission.
We also are proposing conforming amendments to other regulations, forms and
rules under the Securities Act and the Exchange Act. Current requirements regarding the
reconciliation to U.S. GAAP will not change for a foreign private issuer that uses a basis
of accounting other than the English language version of IFRS as published by the IASB.
京公网安备 11010802022788号
