The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting

OFFICIAL

Please see Footnotes for:

– Authoritative pronouncements concerning IFRSs, U.S. GAAP, and other local GAAPs;

– IASB Updates and IFRIC Updates;

– Exposure Drafts, Preliminary Views, Discussion Papers, Staff Drafts and other project materials published by accounting standard setters;

– Documents issued by the AICPA, International Practices Task Force and the AICPA, Center for Audit Quality;

– Documents issued by the SEC Regulations Committee;

– SEC rules and regulations;

– SEC review of Form 20-F;

– SEC speeches;

– EECS enforcement decisions;

– Documents published by the CESR, Consob, Autorité des Marchés Financiers, and other securities regulators;

– Local Laws and regulations, including EC Regulations;

– Other nonauthoritative documents published by accounting standard setters and national accounting bodies.