The essential features of the new standards in 40 questions/answers.

Mazars is publishing a technical guide on the changes to IFRS3 and IAS 27. Under pressure from investors, a few years ago the FASB (i.e. the American accountancy regulator) and the IASB began an effort to harmonise the two accounting codes.

The SEC (American stock exchange regulator) has recently taken a new step towards this end by publishing a proposition to allow American issuers to apply the IFRS.

Regarding company groupings, the definitive standards, published between the end of 2007 (US GAAP) and the start of 2008 (IFRS), have yielded numerous changes and clarified certain points. The Doctrine department at Mazars provides 40 questions and answers on the essential differences to be found in the new standards.

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