3235-AJ93 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 3235 Securities and Exchange Commission SEC Roadmap for the Potential Use of Financial Statements Prepared in Accordance With International Financial Reporting Standards by U.S. Issuers Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage Undetermined No Not Yet Determined 15 USC 77a et seq 15 USC 78a et seq 15 USC 80a-1 et seq No ANPRM 08/14/2007 72 FR 45600 ANPRM Comment Period End 11/13/2007 NPRM 11/21/2008 73 FR 70816 NPRM Comment Period End 02/19/2009 NPRM Comment Period Extended 02/09/2009 74 FR 6359 NPRM Comment Period End 04/20/2009 Final Action 11/00/2009 No None www.sec.gov/rules/proposed/2008/33-8982.pdf No No Blaine Roundy 3235 Securities and Exchange Commission SEC 202 551-5322 roundyb@sec.gov 100 F Street NE, Washington DC 20549