International Financial Reporting Standards (IFRSs) have been allowed for use by foreign issuers in the US since 2007, and there is an ongoing dialogue about the potential incorporation of IFRS into the US domestic reporting system.
International Financial Reporting Standards on Checkpoint includes Standards (IFRSs and IASs), Interpretations (IFRICs and SICs), Bound Volumes, Proposal Stage Documents (Exposure Drafts, Draft Interpretations, etc.), Revised and Amended Standards, and News.
The IFRSs and IASs on Checkpoint feature Cautions that alert you of amendments to the given standard and their effective date. In addition, Checkpoint offers a filtering capability that allows you to view only the content that is effective as of a certain date.
Checkpoint functionality also includes top-line links from the IFRS library to other source materials in addition to treatises and analysis. And search templates make the IFRS content easy to search and retrieve.