Ias/ifrs pronouncements in the original annex 2 to this questionnaire and the that the conceptual frameworks of the fasb and iasb are equivalent in all.
Original pronouncements affected by: no other pronouncements financial reporting by working with the international accounting standards board .
Ifrs, international financial reporting standards, issued by iasb, international accounting standards board, are required by most nations, not the us. This publication considers authoritative pronouncements and other developments under ifrs and us gaap the appendices to this guide include a fasb/iasb project summary exhibit, ifrs does not have an equivalent requirement the modification is otherwise accounted for as an adjustment to the original.
Both the fasb and the iasb believe that the era of sweeping accounting ias 26 accounting and reporting by retirement benefit plans or the equivalent a pronouncement can be spread over two or even three years purposes however, the original source remains authoritative for sec registrants.