The Securities and Exchange Commission is expected to publish the long-delayed roadmap for transitioning to International Financial Reporting Standards on Friday.
SEC Chairman Christopher Cox announced a proposed roadmap back in August that would have most large public companies transitioning from U.S. generally accepted accounting principles to IFRS by 2014. Companies that are among the top 20 in their industry would begin to file statements in IFRS in 2010 (see SEC Proposes IFRS Roadmap).
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