AICPA IFRS Option Comment Letter Final
November 12, 2007
The American Institute of Certified Public Accountants (AICPA) is pleased to offer its comments on the
Securities and Exchange Commission (SEC) Concept Release on Allowing U.S. Issuers to Prepare
Financial Statements in Accordance With International Financial Reporting Standards.
General
The AICPA supports giving U.S. issuers an option to prepare financial statements in accordance
International Financial Reporting Standards (IFRS) as published by the International Accounting
Standards Board (IASB).
