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Google Keyword Rankings for : when is ifrs expected to be adopted by the us
1
https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/united-states/
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https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/united-states/
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2
https://www.ifrs.com/updates/aicpa/IFRS_SEC.html
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https://www.ifrs.com/updates/aicpa/IFRS_SEC.html
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3
https://us.aicpa.org/advocacy/issues/us-intlacctprinconvergenceandifrs
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https://us.aicpa.org/advocacy/issues/us-intlacctprinconvergenceandifrs
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4
https://www.repository.law.indiana.edu/cgi/viewcontent.cgi?article=1694&context=ijgls
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https://www.repository.law.indiana.edu/cgi/viewcontent.cgi?article=1694&context=ijgls
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5
https://www.journalofaccountancy.com/news/2016/dec/ifrs-faces-long-odds-in-us-201615633.html
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https://www.journalofaccountancy.com/news/2016/dec/ifrs-faces-long-odds-in-us-201615633.html
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6
https://www.us-analytics.com/hyperionblog/ifrs-adoption-status-in-the-us-inevitable-or-unlikely
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https://www.us-analytics.com/hyperionblog/ifrs-adoption-status-in-the-us-inevitable-or-unlikely
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7
https://www.iasplus.com/en/binary/usa/0808ifrsplanning.pdf
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https://www.iasplus.com/en/binary/usa/0808ifrsplanning.pdf
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8
https://medium.com/the-accouting-glutton/what-if-the-whole-world-including-the-us-adopted-converged-to-ifrs-a6263dcc5a55
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https://medium.com/the-accouting-glutton/what-if-the-whole-world-including-the-us-adopted-converged-to-ifrs-a6263dcc5a55
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9
https://www.jonesday.com/en/insights/2009/01/sec-proposes-adoption-of-ifrs-financial-reporting-for-us-issuers
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https://www.jonesday.com/en/insights/2009/01/sec-proposes-adoption-of-ifrs-financial-reporting-for-us-issuers
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10
https://www.hbs.edu/ris/download.aspx?name=09-032.pdf
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https://www.hbs.edu/ris/download.aspx?name=09-032.pdf
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11
https://www.investopedia.com/terms/i/ias.asp
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https://www.investopedia.com/terms/i/ias.asp
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12
https://advisory.kpmg.us/articles/2017/ifrs-9-and-cecl-overview.html
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https://advisory.kpmg.us/articles/2017/ifrs-9-and-cecl-overview.html
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13
https://claytonmckervey.com/the-future-of-international-financial-reporting-standards-in-the-united-states/
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https://claytonmckervey.com/the-future-of-international-financial-reporting-standards-in-the-united-states/
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14
https://www.linkedin.com/pulse/21-reasons-united-states-should-adopt-ifrs-justice-egege
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https://www.linkedin.com/pulse/21-reasons-united-states-should-adopt-ifrs-justice-egege
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15
https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-5957.2006.00611.x
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https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-5957.2006.00611.x
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16
https://www.tandfonline.com/doi/full/10.1080/00014788.2016.1182710
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https://www.tandfonline.com/doi/full/10.1080/00014788.2016.1182710
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17
https://www.theibfr.com/download/at/2011-at/at-v3n2-2011/AT-V3N2-2011-8.pdf
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https://www.theibfr.com/download/at/2011-at/at-v3n2-2011/AT-V3N2-2011-8.pdf
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18
https://www.complianceweek.com/delays-and-difficulties-mar-the-path-to-ifrs-adoption/4565.article
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https://www.complianceweek.com/delays-and-difficulties-mar-the-path-to-ifrs-adoption/4565.article
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19
https://www.sec.gov/news/statement/white-2016-01-05
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https://www.sec.gov/news/statement/white-2016-01-05
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20
https://news.bloombergtax.com/financial-accounting/u-s-silent-on-joining-global-accord-on-sustainability-standards
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https://news.bloombergtax.com/financial-accounting/u-s-silent-on-joining-global-accord-on-sustainability-standards
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21
https://toughnickel.com/industries/IFRS-and-GAAP-Convergence-Why-the-US-Resists-International-Reporting-Standards
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https://toughnickel.com/industries/IFRS-and-GAAP-Convergence-Why-the-US-Resists-International-Reporting-Standards
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22
https://www.sciencedirect.com/science/article/pii/S0278425422000795
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https://www.sciencedirect.com/science/article/pii/S0278425422000795
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23
https://www.gibsondunn.com/sec-approves-release-of-roadmap-for-adoption-of-ifrs-by-u-s-issuers/
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https://www.gibsondunn.com/sec-approves-release-of-roadmap-for-adoption-of-ifrs-by-u-s-issuers/
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24
https://www.accountingtoday.com/news/investors-predict-us-will-adopt-ifrs
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https://www.accountingtoday.com/news/investors-predict-us-will-adopt-ifrs
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25
https://en.wikipedia.org/wiki/International_Financial_Reporting_Standards
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https://en.wikipedia.org/wiki/International_Financial_Reporting_Standards
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26
https://www.researchgate.net/publication/4991565_Economic_Benefits_of_Adopting_IFRS_or_US-GAAP_-_Have_the_Expected_Cost_of_Equity_Capital_Really_Decreased
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https://www.researchgate.net/publication/4991565_Economic_Benefits_of_Adopting_IFRS_or_US-GAAP_-_Have_the_Expected_Cost_of_Equity_Capital_Really_Decreased
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27
https://blogs.law.ox.ac.uk/business-law-blog/blog/2022/01/global-adoption-ifrs-example-international-financial-law-making
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https://blogs.law.ox.ac.uk/business-law-blog/blog/2022/01/global-adoption-ifrs-example-international-financial-law-making
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28
https://www.performancecanvas.com/bleak-future-ifrs-us/
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https://www.performancecanvas.com/bleak-future-ifrs-us/
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29
https://business.fiu.edu/academic-departments/accounting/pdf/Riccardi-Adoption-vs-convergence-LRW-FIU.pdf
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https://business.fiu.edu/academic-departments/accounting/pdf/Riccardi-Adoption-vs-convergence-LRW-FIU.pdf
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30
https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/ifrs_and_us_gaap_sim/assets/pwcifrsusgaap0222.pdf
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https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/ifrs_and_us_gaap_sim/assets/pwcifrsusgaap0222.pdf
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31
https://gbr.pepperdine.edu/2010/08/what-will-the-international-financial-reporting-standards-ifrs-mean-to-businesses-and-investors/
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https://gbr.pepperdine.edu/2010/08/what-will-the-international-financial-reporting-standards-ifrs-mean-to-businesses-and-investors/
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32
https://www.fasb.org/page/PageContent?pageId=/international/briefhistory.html&bcpath=ff&isStaticPage=true
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https://www.fasb.org/page/PageContent?pageId=/international/briefhistory.html&bcpath=ff&isStaticPage=true
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33
https://weaver.com/blog/global-convergence-project-us-gaap-alive-and-well
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https://weaver.com/blog/global-convergence-project-us-gaap-alive-and-well
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34
https://scholarworks.calstate.edu/downloads/xp68kg70j
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https://scholarworks.calstate.edu/downloads/xp68kg70j
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35
https://scholarship.claremont.edu/cgi/viewcontent.cgi?article=2941&context=cmc_theses
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https://scholarship.claremont.edu/cgi/viewcontent.cgi?article=2941&context=cmc_theses
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36
https://assets.ey.com/content/dam/ey-sites/ey-com/en_us/topics/assurance/accountinglink/ey-ifrs11560-211us-01-14-2021.pdf
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https://assets.ey.com/content/dam/ey-sites/ey-com/en_us/topics/assurance/accountinglink/ey-ifrs11560-211us-01-14-2021.pdf
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37
https://www.imanet.org/-/media/8bc2e7706b5a4a56898bc59d92fb1ac6.ashx
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https://www.imanet.org/-/media/8bc2e7706b5a4a56898bc59d92fb1ac6.ashx
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38
https://www.econstor.eu/handle/10419/27773
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https://www.econstor.eu/handle/10419/27773
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39
https://www.reuters.com/article/ifrs-survey/half-of-us-execs-want-to-use-ifrs-early-survey-idUSN0919332520100309
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https://www.reuters.com/article/ifrs-survey/half-of-us-execs-want-to-use-ifrs-early-survey-idUSN0919332520100309
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40
https://meridian.allenpress.com/accounting-review/article/88/2/577/127653/Investor-Perceptions-of-Potential-IFRS-Adoption-in
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https://meridian.allenpress.com/accounting-review/article/88/2/577/127653/Investor-Perceptions-of-Potential-IFRS-Adoption-in
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41
https://www.accountingweb.com/technology/trends/not-a-good-year-for-ifrs-adoption-in-the-us
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https://www.accountingweb.com/technology/trends/not-a-good-year-for-ifrs-adoption-in-the-us
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42
https://accountingonion.typepad.com/theaccountingonion/2008/09/top-ten-reasons.html
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https://accountingonion.typepad.com/theaccountingonion/2008/09/top-ten-reasons.html
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43
https://ideas.repec.org/a/bla/jbfnac/v33y2006i3-4p329-373.html
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https://ideas.repec.org/a/bla/jbfnac/v33y2006i3-4p329-373.html
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44
https://www.lse.ac.uk/accounting/assets/Documents/LSELUMSMBS-Conference/16-slidsLeuzslides.pdf
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https://www.lse.ac.uk/accounting/assets/Documents/LSELUMSMBS-Conference/16-slidsLeuzslides.pdf
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45
https://www2.deloitte.com/us/en/pages/advisory/articles/implementing-ifrs9-cecl-expected-credit-losses.html
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https://www2.deloitte.com/us/en/pages/advisory/articles/implementing-ifrs9-cecl-expected-credit-losses.html
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46
https://www.cpajournal.com/2022/03/28/seeking-truly-global-financial-reporting-standards/
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https://www.cpajournal.com/2022/03/28/seeking-truly-global-financial-reporting-standards/
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47
https://corpgov.law.harvard.edu/2014/06/11/how-americas-participation-in-international-financial-reporting-standards-was-lost/
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https://corpgov.law.harvard.edu/2014/06/11/how-americas-participation-in-international-financial-reporting-standards-was-lost/
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48
https://images.forbes.com/forbesinsights/StudyPDFs/ACCA_IFRS-Report.pdf
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https://images.forbes.com/forbesinsights/StudyPDFs/ACCA_IFRS-Report.pdf
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49
https://repository.upenn.edu/cgi/viewcontent.cgi?article=1066&context=accounting_papers
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https://repository.upenn.edu/cgi/viewcontent.cgi?article=1066&context=accounting_papers
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50
https://www.wilmerhale.com/en/insights/blogs/focus-on-audit-committees-accounting-and-the-law/sec-chief-accountant-will-not-recommend-adoption-of-ifrs-in-us
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https://www.wilmerhale.com/en/insights/blogs/focus-on-audit-committees-accounting-and-the-law/sec-chief-accountant-will-not-recommend-adoption-of-ifrs-in-us
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51
https://www.cfainstitute.org/en/advocacy/issues/international-finance-reporting-stds
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https://www.cfainstitute.org/en/advocacy/issues/international-finance-reporting-stds
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52
https://www.esrb.europa.eu/pub/pdf/reports/esrb.report190116_expectedcreditlossapproachesEuropeUS.en.pdf
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https://www.esrb.europa.eu/pub/pdf/reports/esrb.report190116_expectedcreditlossapproachesEuropeUS.en.pdf
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53
https://www.moodysanalytics.com/risk-perspectives-magazine/convergence-risk-finance-accounting-cecl/spotlight-cecl/ifrs-9-impairment-model-interaction-with-the-basel-framework
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https://www.moodysanalytics.com/risk-perspectives-magazine/convergence-risk-finance-accounting-cecl/spotlight-cecl/ifrs-9-impairment-model-interaction-with-the-basel-framework
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54
https://www.grantthornton.com/-/media/content-page-files/audit/pdfs/ifrs-news-2018/comparison-between-us-gaap-and-ifrs-standards-december-31-2018.ashx
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https://www.grantthornton.com/-/media/content-page-files/audit/pdfs/ifrs-news-2018/comparison-between-us-gaap-and-ifrs-standards-december-31-2018.ashx
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55
https://repository.tcu.edu/bitstream/handle/116099117/24815/Lewing__Madeline-Honors_Project.pdf?isAllowed=y&sequence=1
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https://repository.tcu.edu/bitstream/handle/116099117/24815/Lewing__Madeline-Honors_Project.pdf?isAllowed=y&sequence=1
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56
https://core.ac.uk/download/pdf/84113434.pdf
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https://core.ac.uk/download/pdf/84113434.pdf
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57
https://www.sas.com/en_us/insights/articles/risk-fraud/ifrs-17--waiting-is-not-an-option.html
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https://www.sas.com/en_us/insights/articles/risk-fraud/ifrs-17--waiting-is-not-an-option.html
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58
https://rsmus.com/content/dam/mcgladrey/pdf/ifrs_impairment_of_long_lived_assets.pdf
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https://rsmus.com/content/dam/mcgladrey/pdf/ifrs_impairment_of_long_lived_assets.pdf
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59
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7404862/
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https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7404862/
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60
https://home.kpmg/xx/en/home/services/audit/international-financial-reporting-standards/ifrs-toolkit/ifrs-us-gaap-comparison.html
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https://home.kpmg/xx/en/home/services/audit/international-financial-reporting-standards/ifrs-toolkit/ifrs-us-gaap-comparison.html
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61
https://www.sullcrom.com/siteFiles/Publications/SC_Publication_Proposed_Roadmap_For_IFRS_Adoption.pdf
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https://www.sullcrom.com/siteFiles/Publications/SC_Publication_Proposed_Roadmap_For_IFRS_Adoption.pdf
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62
https://am.jpmorgan.com/ie/en/asset-management/institutional/investment-strategies/insurance/insights/adopting-ifrs-9-a-case-study-for-insurers/
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https://am.jpmorgan.com/ie/en/asset-management/institutional/investment-strategies/insurance/insights/adopting-ifrs-9-a-case-study-for-insurers/
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63
https://www.bdo.ca/en-ca/insights/assurance-accounting/aspe-ifrs-us-gaap/
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https://www.bdo.ca/en-ca/insights/assurance-accounting/aspe-ifrs-us-gaap/
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64
https://hlbgrosscollins.com/news/benefits-of-the-us-adopting-ifrs
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https://hlbgrosscollins.com/news/benefits-of-the-us-adopting-ifrs
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65
https://www.fsa.go.jp/en/news/2015/20151113-1/01.pdf
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https://www.fsa.go.jp/en/news/2015/20151113-1/01.pdf
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66
https://www.scielo.br/j/rcf/a/ZLtwDr5mChxMYKMXLH8nR6f/?lang=en
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https://www.scielo.br/j/rcf/a/ZLtwDr5mChxMYKMXLH8nR6f/?lang=en
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67
https://www.stout.com/en/insights/article/gaap-ifrs-convergence-value-divergence-application
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https://www.stout.com/en/insights/article/gaap-ifrs-convergence-value-divergence-application
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68
https://www.intechopen.com/chapters/81377
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https://www.intechopen.com/chapters/81377
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69
https://clutejournals.com/index.php/JBER/article/view/8728
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https://clutejournals.com/index.php/JBER/article/view/8728
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70
https://digitalcommons.coastal.edu/cgi/viewcontent.cgi?article=1064&context=bridges
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https://digitalcommons.coastal.edu/cgi/viewcontent.cgi?article=1064&context=bridges
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71
https://www.theseus.fi/bitstream/handle/10024/151786/thesis%20pdf%20Ackim.pdf?sequence=1&isAllowed=y
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https://www.theseus.fi/bitstream/handle/10024/151786/thesis%20pdf%20Ackim.pdf?sequence=1&isAllowed=y
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72
https://www.wemeanbusinesscoalition.org/blog/issb-what-every-cfo-needs-to-know-about-the-new-sustainability-reporting-standard/
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https://www.wemeanbusinesscoalition.org/blog/issb-what-every-cfo-needs-to-know-about-the-new-sustainability-reporting-standard/
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73
https://www.goingconcern.com/ifrs-will-never-be-adopted-us-if-these-two-pointy-headed-pauls-have-anything-say-about-it/
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https://www.goingconcern.com/ifrs-will-never-be-adopted-us-if-these-two-pointy-headed-pauls-have-anything-say-about-it/
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74
https://www.grantthornton.global/en/insights/articles/navigating-the-changes-2022/
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https://www.grantthornton.global/en/insights/articles/navigating-the-changes-2022/
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75
https://economic-research.bnpparibas.com/html/en-US/impacts-IFRS-9-first-time-adoption-southern-European-banks-12/3/2018,32482
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https://economic-research.bnpparibas.com/html/en-US/impacts-IFRS-9-first-time-adoption-southern-European-banks-12/3/2018,32482
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76
https://www.schneiderdowns.com/our-thoughts-on/the-ifrs-esg-standards-impact-on-us-companies
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https://www.schneiderdowns.com/our-thoughts-on/the-ifrs-esg-standards-impact-on-us-companies
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77
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1741244
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https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1741244
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78
https://www.abrigo.com/blog/cecl-and-ifrs-9-how-are-they-different/
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https://www.abrigo.com/blog/cecl-and-ifrs-9-how-are-they-different/
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79
https://www.swissre.com/media/press-release/nr-20191205-swiss-re-to-adopt-ifrs.html
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https://www.swissre.com/media/press-release/nr-20191205-swiss-re-to-adopt-ifrs.html
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80
https://www.lexology.com/library/detail.aspx?g=4b1466f8-8cb9-45f4-a3af-693a8a937495
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https://www.lexology.com/library/detail.aspx?g=4b1466f8-8cb9-45f4-a3af-693a8a937495
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81
https://www.purdueglobal.edu/blog/business/should-we-stay-gaap-or-go-ifrs/
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https://www.purdueglobal.edu/blog/business/should-we-stay-gaap-or-go-ifrs/
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82
https://www.nysscpa.org/news/publications/the-trusted-professional/article/ifrs-foundation-chair-issb-expected-to-be-staffed-by-january-at-latest-120721
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https://www.nysscpa.org/news/publications/the-trusted-professional/article/ifrs-foundation-chair-issb-expected-to-be-staffed-by-january-at-latest-120721
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83
https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/rr-124-001.pdf
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https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/rr-124-001.pdf
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84
https://www.thetaxadviser.com/issues/2009/dec/theeffectofifrsimplementationontax.html
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85
https://www.spglobal.com/marketintelligence/en/news-insights/blog/ifrs-9-implementation-top-five-concerns
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https://www.spglobal.com/marketintelligence/en/news-insights/blog/ifrs-9-implementation-top-five-concerns
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86
https://fundamentalsofaccounting.org/pros-and-cons-of-adopting-ifrs/
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https://fundamentalsofaccounting.org/pros-and-cons-of-adopting-ifrs/
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87
https://www.kellogg.northwestern.edu/~/media/Files/Departments/Accounting/George%20Yang.ashx
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https://www.kellogg.northwestern.edu/~/media/Files/Departments/Accounting/George%20Yang.ashx
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88
https://www.businessinsider.com/personal-finance/ifrs
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89
https://www.iaseminars.com/blog/blog-article/articleid/71/will-the-use-of-ifrs-be-permitted-in-the-usa
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https://www.iaseminars.com/blog/blog-article/articleid/71/will-the-use-of-ifrs-be-permitted-in-the-usa
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90
https://www.everycrsreport.com/reports/R44089.html
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https://www.everycrsreport.com/reports/R44089.html
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91
https://www.wikiaccounting.com/will-the-us-adopt-ifrs-2022-update/
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https://www.wikiaccounting.com/will-the-us-adopt-ifrs-2022-update/
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92
https://scholarworks.umass.edu/cgi/viewcontent.cgi?article=1217&context=jhfm
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93
https://sgp.fas.org/crs/misc/R44089.pdf
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https://sgp.fas.org/crs/misc/R44089.pdf
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94
https://journals.sfu.ca/abr/index.php/abr/article/viewFile/156/110
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95
https://www.aabri.com/manuscripts/111013.pdf
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https://www.aabri.com/manuscripts/111013.pdf
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96
https://research-methodology.net/advantages-and-disadvantages-of-ifrs-compared-to-gaap/
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https://research-methodology.net/advantages-and-disadvantages-of-ifrs-compared-to-gaap/
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97
https://internationalfinance.com/report-explains-ifrs-9-will-affect-bank/
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