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Discuss the advantages and disadvantages of the United States adopting IFRS and its ramifications for American firms.

There is ongoing pressure for the SEC to set a date for the U.S. transition to the International Financial Reporting Standard (IFRS).

  • Discuss the advantages and disadvantages of the United States adopting IFRS and its ramifications for American firms.
  • Explain at least two technologies that would have to change to accommodate the adoption of IFRS.
  • Do you feel that the United States should adopt IFRS?
  • Explain your rationale.

In your own words, post a substantive response to the Discussion Board question(s) and comment on other postings. Your response should address the DB question(s) and move the conversation forward. You will be graded on the quality of your postings, including mastery of the concept as well as critical thinking. If asked for your opinion, do not simply state that it is a good or bad idea; elaborate on your reasons and argument. Include enough detail to substantiate your thinking as well as your position on the questions or comments.

Grading Criteria
Discuss the advantages and disadvantages of the United States adopting IFRS and its ramifications for American firms. 20%
Explain at least two technologies that would have to change to accommodate the adoption of IFRS. 20%
Do you feel that the United States should adopt IFRS? 20%
Explain your rationale.

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