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SEC RIN: 3235-AJ93 Publication ID: Fall 2007 
Title: ●Allowing U.S. Issuers To Prepare Financial Statements in Accordance With International Financial Reporting Standards 
Abstract: The Commission published a concept release to obtain information about public interest in allowing U.S. corporations subject to the Securities Act and the Exchange Act, and investment companies subject to the Investment Company Act, to prepare financial statements in accordance with International Financial Reporting Standards as published by the International Accounting Standards Board for purposes of complying with the rules and regulations of the Commission. 
Agency: Securities and Exchange Commission(SEC)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Prerule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 15 USC 77a et seq    15 USC 78a et seq    15 USC 80a-1 et seq   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  08/14/2007  72 FR 45600   
ANPRM Comment Period End  11/13/2007    
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Included in the Regulatory Plan: No 
RIN Information URL: www.sec.gov/rules/concept/2007/33-8831.pdf  
RIN Data Printed in the FR: No 
Agency Contact:
Blaine Roundy
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street NE,
Washington, DC 20549
Phone:202 551-5322
Email: roundyb@sec.gov