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SEC RIN: 3235-AJ93 Publication ID: Spring 2010 
Title: Roadmap for the Potential Use of Financial Statements Prepared in Accordance With International Financial Reporting Standards by U.S. Issuers 
Abstract: As part of the Commission’s broad consideration of International Financial Reporting Standards as published by the International Accounting Standards Board, the Commission previously sought comments on proposed amendments to various regulations, rules and forms that would permit the use of IFRS by a limited number of U.S. issuers. While the broad consideration of IFRS by the Commission is ongoing, the proposed amendments permitting the use of IFRS by U.S. issuers have been withdrawn. See "Commission Statement in Support of Convergence and Global Accounting Standards" Release No. 33-9109 [75 FR 9494 (March 2, 2010)]. 
Agency: Securities and Exchange Commission(SEC)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: None     (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    
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    
Withdrawn  03/02/2010  75 FR 9494   
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Information URL: www.sec.gov/rules/other/2010/33-9109.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