Luncheon Keynote Address from Julie A. Erhardt

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Description: From her vantage point as deputy chief accountant of the SEC and chair of the accounting committee at the International Organization of Securities Commissions, Julie A. Erhardt has a firsthand look at the looming changes in financial reporting as convergence between IFRS and US GAAP moves forward. How and when those changes will occur -- and what they will mean for accountants, auditors, investors, and educators -- was the topic of her luncheon keynote address at the Lubin Forum. At the SEC, Erhardt observed what happened this year when, for the first time, foreign issuers had the option of filing under IFRS without reconciliation. Erhardt also focused on what the next generation of accountants views as the pros and cons of adopting international standards of reporting.
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