IFRS in the US: the investor's perspective

Emmanouil Schizas, November 2012. This report discusses the findings of a survey of US investors’ perceptions of IFRS and the prospects for convergence. It shows that, if the US were to move towards convergence, as most investors expect, a successful transition would hinge on investor education and communications, a clear framework for auditors and the accounting profession, and an appropriate level of US influence over the standard-setting process.