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<?xml version="1.0" encoding="utf-8"?><feed xmlns="http://www.w3.org/2005/Atom" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:thr="http://purl.org/syndication/thread/1.0"> <title>IFRS Blog</title> <link rel="self" type="application/atom+xml" href="http://blog.ifrs.com/atom.xml" /> <link rel="alternate" type="text/html" href="http://blog.ifrs.com/" /> <id>tag:typepad.com,2003:weblog-1697434</id> <updated>2011-08-23T08:01:55-07:00</updated> <generator uri="http://www.typepad.com/">TypePad</generator> <entry> <title>AICPA Recommends IFRS Option</title> <link rel="alternate" type="text/html" href="http://blog.ifrs.com/2011/08/aicpa-recommends-ifrs-option.html" /> <link rel="replies" type="text/html" href="http://blog.ifrs.com/2011/08/aicpa-recommends-ifrs-option.html" thr:count="0" /> <id>tag:typepad.com,2003:post-6a00e5520f63b08833015390ee4a0c970b</id> <published>2011-08-23T08:01:55-07:00</published> <updated>2011-08-23T08:04:17-07:00</updated> <summary>The AICPA issued a comment letter to the Securities and Exchange Commission recommending that U.S. public companies be given the option to adopt International Financial Reporting Standards. The letter was in response to the SEC’s May 26 staff paper on...</summary> <author> <name>AICPA</name> </author> </entry> <entry> <title>IFRS Discussion Heats Up Again</title> <link rel="alternate" type="text/html" href="http://blog.ifrs.com/2011/07/ifrs-discussion-heats-up-again.html" /> <link rel="replies" type="text/html" href="http://blog.ifrs.com/2011/07/ifrs-discussion-heats-up-again.html" thr:count="0" /> <id>tag:typepad.com,2003:post-6a00e5520f63b0883301538fbfc2a8970b</id> <published>2011-07-08T09:14:20-07:00</published> <updated>2011-07-08T09:14:20-07:00</updated> <summary>On May 26, the Securities and Exchange Commission released a Staff Paper associated with its IFRS Work Plan. The paper outlines a possible method of incorporating International Financial Reporting Standards into the financial reporting system for U.S. issuers. Expanding on...</summary> <author> <name>AICPA</name> </author> </entry> <entry> <title>IFRS Adoption, Convergence or Endorsement?</title> <link rel="alternate" type="text/html" href="http://blog.ifrs.com/2011/01/ifrs-adoption-convergence-or-endorsement.html" /> <link rel="replies" type="text/html" href="http://blog.ifrs.com/2011/01/ifrs-adoption-convergence-or-endorsement.html" thr:count="14" thr:updated="2011-03-10T02:55:09-08:00" /> <id>tag:typepad.com,2003:post-6a00e5520f63b088330147e1447159970b</id> <published>2011-01-04T10:11:15-08:00</published> <updated>2011-01-04T11:10:05-08:00</updated> <summary>It has been over ten months since the Securities and Exchange Commission (SEC) released its IFRS work plan. Since then, we received a progress report in October. The SEC is taking a well-advised, methodical approach to making its decision on...</summary> <author> <name>AICPA</name> </author> </entry> <entry> <title>Private Company Reporting in the U.S.</title> <link rel="alternate" type="text/html" href="http://blog.ifrs.com/2010/12/private-company-reporting-in-the-us.html" /> <link rel="replies" type="text/html" href="http://blog.ifrs.com/2010/12/private-company-reporting-in-the-us.html" thr:count="22" thr:updated="2011-02-16T11:08:04-08:00" /> <id>tag:typepad.com,2003:post-6a00e5520f63b088330148c6b7d59d970c</id> <published>2010-12-14T07:38:12-08:00</published> <updated>2010-12-21T07:45:24-08:00</updated> <summary>On December 10, the Blue Ribbon Panel on Private Company Financial Reporting met to work on its recommendations for private company financial reporting in the U.S. The panel is expected to develop a recommendation for a new standard setting model...</summary> <author> <name>AICPA</name> </author> </entry> <entry> <title>Revenue Recognition and Customer Credit Risk</title> <link rel="alternate" type="text/html" href="http://blog.ifrs.com/2010/07/revenue-recognition-and-customer-credit-risk.html" /> <link rel="replies" type="text/html" href="http://blog.ifrs.com/2010/07/revenue-recognition-and-customer-credit-risk.html" thr:count="3" thr:updated="2010-12-14T09:51:22-08:00" /> <id>tag:typepad.com,2003:post-6a00e5520f63b088330133f27ff948970b</id> <published>2010-07-21T09:37:00-07:00</published> <updated>2010-07-23T10:23:38-07:00</updated> <summary>On June 24, the U.S. Financial Accounting Standards Board and the International Accounting Standards Board issued a proposed new joint standard for revenue recognition. The core principle would require an entity to recognize revenue to depict the transfer of goods...</summary> <author> <name>AICPA</name> </author> </entry> <entry> <title>Contingent Liabilities: IASB Proposals Would Create New Differences between IFRS and GAAP</title> <link rel="alternate" type="text/html" href="http://blog.ifrs.com/2010/04/contingent-liabilities.html" /> <link rel="replies" type="text/html" href="http://blog.ifrs.com/2010/04/contingent-liabilities.html" thr:count="9" thr:updated="2011-02-05T04:57:21-08:00" /> <id>tag:typepad.com,2003:post-6a00e5520f63b088330133ec63bcd9970b</id> <published>2010-04-01T14:39:35-07:00</published> <updated>2010-04-05T12:14:14-07:00</updated> <summary>The IASB has proposed amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets that will introduce new differences between IFRS and U.S. GAAP. The original exposure draft has been around since 2005, but the IASB is currently targeting amending the standard in the first half of this year.</summary> <author> <name>AICPA</name> </author> </entry> <entry> <title>IASB Funding</title> <link rel="alternate" type="text/html" href="http://blog.ifrs.com/2010/02/iasb-funding.html" /> <link rel="replies" type="text/html" href="http://blog.ifrs.com/2010/02/iasb-funding.html" thr:count="11" thr:updated="2011-01-29T19:18:56-08:00" /> <id>tag:typepad.com,2003:post-6a00e5520f63b088330120a8879702970b</id> <published>2010-02-10T10:15:37-08:00</published> <updated>2010-02-15T13:44:37-08:00</updated> <summary>The International Accounting Standards Committee Foundation (IASC Foundation) is expected to complete part two of its constitution review in the second quarter of 2010. Proposals for enhanced accountability issued last year did not include specific proposals on how the organization plans to achieve a stable, secure funding mechanism that will promote independence of the standard setting process. Share your thoughts on the importance of the IASB’s funding source. Do you believe it should be a component of the IASC Foundation’s constitution review?</summary> <author> <name>AICPA</name> </author> </entry> <entry> <title>Expected vs. Incurred Loss Models</title> <link rel="alternate" type="text/html" href="http://blog.ifrs.com/2009/11/expected-vs-incurred-loss-models.html" /> <link rel="replies" type="text/html" href="http://blog.ifrs.com/2009/11/expected-vs-incurred-loss-models.html" thr:count="11" thr:updated="2011-01-21T10:14:42-08:00" /> <id>tag:typepad.com,2003:post-6a00e5520f63b088330120a6cff38b970b</id> <published>2009-11-24T09:59:43-08:00</published> <updated>2010-01-15T04:39:32-08:00</updated> <summary>The International Accounting Standards Board issued an exposure draft on the amortized cost measurement and impairment of financial instruments in November. The exposure draft proposes an expected loss model for recognizing impairments on financial assets recorded at amortized cost. Do you believe that a move to an expected loss model would be a move in the right direction? Let us know what you think.</summary> <author> <name>AICPA</name> </author> </entry> <entry> <title>Tension in Europe</title> <link rel="alternate" type="text/html" href="http://blog.ifrs.com/2009/10/tension-in-europe.html" /> <link rel="replies" type="text/html" href="http://blog.ifrs.com/2009/10/tension-in-europe.html" thr:count="2" thr:updated="2009-11-10T07:02:23-08:00" /> <id>tag:typepad.com,2003:post-6a00e5520f63b088330120a664310e970c</id> <published>2009-10-21T11:46:59-07:00</published> <updated>2009-10-21T11:46:30-07:00</updated> <summary>While the U.S. continues its debate over a possible move to IFRS, eyes have been focusing on officials in Europe. Tension escalated last year when the European Union threatened carve-outs if the IASB did not make changes to fair value...</summary> <author> <name>AICPA</name> </author> </entry> <entry> <title>SEC Breaks Silence on IFRS</title> <link rel="alternate" type="text/html" href="http://blog.ifrs.com/2009/09/sec-breaks-silence-on-ifrs.html" /> <link rel="replies" type="text/html" href="http://blog.ifrs.com/2009/09/sec-breaks-silence-on-ifrs.html" thr:count="9" thr:updated="2010-10-19T05:52:23-07:00" /> <id>tag:typepad.com,2003:post-6a00e5520f63b088330120a58d7897970b</id> <published>2009-09-22T09:02:24-07:00</published> <updated>2009-09-22T09:02:24-07:00</updated> <summary>For those waiting on the status of the SEC's IFRS roadmap, last week brought big news. Speaking at two separate gatherings, SEC chief accountant James Kroeker said the roadmap would be an important priority this fall. Chairwoman Mary Schapiro, speaking...</summary> <author> <name>AICPA</name> </author> </entry> </feed> <!-- ph=1 --> If you would like to create a banner that links to this page (i.e. this validation result), do the following:
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