主要联系人: Donald B. Applegarth, 约瑟夫一. 布鲁斯 or 托德J. 卢卡斯
U.S. companies may be required to convert their financial reporting from Generally 接受ed Accounting Principles (GAAP) to 国际 金融 Reporting Standards (IFRS). 就目前而言, approximately 120 countries permit or require reporting in accordance with IFRS. This convergence of standards will affect public companies as well as non-public companies.
If and when IFRS becomes the global accounting standard, the only remaining questions for U.S. 公司是“当?和“如何”?” The SEC answered the “when” with its release of a proposed roadmap, 包括采用国际财务报告准则的时间表, 上市公司从2014年开始. With no definitive timeline for IFRS implementation for privately-held companies, the 国际 Accounting Standards Board (IASB) issues IFRS for small- and medium-sized entities (SMEs), a condensed version of full IFRS that should be easier to adapt and implement, 在2009年7月.
As for the “how,” that is a more difficult question to answer. IFRS will not only affect your company’s finance and accounting departments, 也会影响进程, internal controls and information technology systems. With many companies already mired in the daily grind of financial accounting and reporting under a set of often complex standards, 学习, 适应, 实现, and understanding these international standards will be a challenge. There is a reasonable, cost-effective solution to convergence service providers with Schneider Downs.
Our experienced personnel can assist with project management and planning, 需求和GAP分析, 资讯系统检讨, as well as training and understanding of IFRS and its impact on you.
最近读 国际财务报告准则的更新.
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