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SEC proposes ‘roadmap’ for transition to IFRS
Slowly the reporting regimes of the US and Europe are converging. In a proposal by the American guardians of the stock exchange SEC it is reported that a group of big American companies are going to write their financial reports according to the International Financial Reporting Standards (IFRS) starting 2009. According to the roadmap a commitment is on the way: this commitment will be in effect from 2014 for large companies and from 2016 for smaller businesses.
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