January 1, 2013

Guide to IFRS

The CAQ’s Guide to International Financial Reporting Standards (IFRS) informs public discussion about possible U.S. transition to IFRS. The Guide provides investors, policymakers, and other capital market stakeholders an objective introduction to the current debate over a single set of high quality global accounting standards. The Guide highlights the evolution of global accounting standards as well as the challenges and opportunities of IFRS.