Tag Archives: IFRS

SEC Staff IFRS Paper Out

State Board Report August 2012 The Final Staff Report on "Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers" from the Office of the Chief Accountant of the U.S. Securities and Exchange Commission was released on July 13, 2012 and it does not contain a…

Written on August 10, 2012 at 4:00 pm, by

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Categories: State Board Reports
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SEC Continues to Study IFRS

State Board Report December 2011 The Securities and Exchange Commission staff will take “a few additional months” to finish its study on International Financial Reporting Standards, SEC Chief Accountant James Kroeker told an AICPA conference on December 5. However, the staff did release two papers in mid-November, “A Comparison of U.S. GAAP and IFRS” and…

Written on December 30, 2011 at 10:11 am, by

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Hansen Addresses SEC Roundtable

State Board Report July 2011 GAAP is integral to the State Boards’ complaint-based enforcement system, the yardstick for enforcement, NASBA Director-at-Large Gaylen Hansen reminded the Securities and Exchange Commission’s July 7, 2011 roundtable discussion on the potential impact of U.S. adoption of International Financial Reporting Standards. The more sets of standards there are, the more…

Written on August 22, 2011 at 10:32 am, by

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NASBA International Forum

Vancouver, B,C, (July 25, 2011) The National Association of State Boards of Accountancy’s International Forum is designed to provide the global financial regulatory community with an event that continues the enhancement of regulatory activities and emerging issues. In this setting, participants work together on common issues to strengthen protection of the global public interest. In…

Written on July 25, 2011 at 9:03 am, by

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Categories: Announcements and News
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Gaylen Hansen Issues Statement to SEC During IFRS Roundtable

Washington, D.C., July 7, 2011 – NASBA Director-at-Large, Gaylen Hansen, recently served as a panelist for the U.S. Securities and Exchange Commission’s (SEC) Roundtable on International Financial Reporting Standards in the United States. An excerpt from Mr. Hansen’s statement is posted below. “…There are extremely high risks in the ‘condorsement’ approach suggested by the [SEC]…

Written on July 14, 2011 at 4:32 pm, by

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NASBA Elevates International Presence

Author: Linda Biek, CPA, NASBA Director of Governmental and International Relationships
Posted: June 2011

Written on June 1, 2011 at 10:48 am, by

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AICPA, NASBA, & Prometric Launch CBT-e

NEW YORK, N.Y. (January 5, 2011) – The American Institute of Certified Public Accountants, National Association of State Boards of Accountancy, and Prometric today launched the new Uniform CPA Examination, called CBT-e, which includes for the first time questions on International Financial Reporting Standards among other sweeping and significant changes. See Full Press Release:CBT-e Launch

Written on January 5, 2011 at 4:12 pm, by

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Board Continues to Debate IFRS on Exam

State Board Report August 2010 The inclusion of questions about International Financial Reporting Standards on the Uniform CPA Examination beginning in January 2011 continued to draw criticism at the July NASBA Board of Directors meeting, held July 23 in Grand Teton, WY. The New York Board is adamantly opposed to such test questions being on…

Written on August 5, 2010 at 6:47 pm, by

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New York Board Comments on IFRS and the CPA Examination 7/29/10

July 29, 2010 In a reply to the AICPA’s letter, “Interantional Financial Reporting Standards and the Uniform CPA Examination” the New York State Board of Public Accountancy does not endorse inclusion of IFRS on the Uniform CPA Examination beginning January 1, 2011, for the reasons stated in the document below. See Full Document:NY Board Letter…

Written on July 29, 2010 at 4:01 pm, by

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Exam Developments Reviewed

State Board Report July 2010 How NASBA, the AICPA and Prometric are working together to build a continually improving examination process was discussed at the Eastern and Western Regional Meetings. Walter Davenport (NC), chairman of NASBA’s CPA Licensing Examination Committee (CLEC) , reported that through NASBA’s proposed Guam Customer Service Center, candidates will be able…

Written on July 1, 2010 at 6:56 pm, by

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