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Get Final Rule: Acceptance From Foreign Private Issuers Of Financial...

Final rules eliminating the long-standing requirement that foreign private issuers1 reconcile financial statements in their SEC filings to U.S. generally accepted accounting principles2, as long as those financial statements have been prepared using International Financial Reporting Standards ( IFRS ) issued by the International Accounting Standards Board. The new rules, which will become effective on March 4, 2008, are intended to facilitate access to the U.S. capital markets by non-U.S. co.

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