Smaller foreign companies with US listings welcome change
Foreign private issuers registered with US regulator the SEC could soon be allowed to use international standards to file their financial reports.
The commission plans to table a proposal in the next few months that would allow foreign private issuers a choice between IFRS and US GAAP. The SEC is also considering treating US and foreign issuers equally by providing US issuers the choice to use IFRS.
‘The next steps the commission announces will keep us on course with the roadmap announced
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