Rekeningkundige standaarde: Verskil tussen weergawes
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In die EU word daar sedert 2005 van alle genoteerde maatskappye en maatskappygroepe verwag om IFRS te gebruik, in Kanada sedert 2009,<ref>{{Cite web|url=http://www.cica.ca/ifrs/media-room/media-releases/2008/pf_item2992.aspx|title=AcSB Confirms Changeover Date to IFRSs|date=13 February 2008|publisher=Canadian Institute of Chartered Accountants|archive-url=https://web.archive.org/web/20090907132445/http://www.cica.ca/ifrs/media-room/media-releases/2008/pf_item2992.aspx|archive-date=7 September 2009|access-date=8 August 2009}}</ref> in Taiwan sedert 2013,<ref>[http://www.chinapost.com.tw/taiwan/national/national-news/2013/01/01/365947/IFRS-accounting.htm "IFRS accounting measures to take effect for all listed companies in Taiwan in 2013"] {{Webarchive|url=https://web.archive.org/web/20170405205337/http://www.chinapost.com.tw/taiwan/national/national-news/2013/01/01/365947/IFRS-accounting.htm|date=2017-04-05}}, Ted Chen, The China Post, January 1, 2013</ref> terwyl ander lande plaaslike weergawes toepas.<ref>[http://www.treasury.govt.nz/publications/guidance/reporting/nzifrs "New Zealand International Financial Reporting Standards 2007-2014"]</ref> <ref>[http://www.iasplus.com/en/jurisdictions/oceania/country1 "Financial reporting framework in Australia"], Deloitte</ref>
Hoewel die SEC in die [[Verenigde State van Amerika|Verenigde State]] 'n verklaring van volgehoue ondersteuning vir 'n enkele stel wêreldwye aanvaarde rekeningkundige standaarde van hoë gehalte uitgereik het waarin erken word dat IFRS die beste middel is is om hierdie rol te vervul, is vordering hier minder duidelik. <ref name="pwc">[http://www.pwc.com/us/en/issues/ifrs-reporting/transition-to-ifrs-status.jhtml "IFRS: Current situation and next steps"] {{Webarchive|url=https://web.archive.org/web/20131202235551/http://www.pwc.com/us/en/issues/ifrs-reporting/transition-to-ifrs-status.jhtml |date= 2 Desember 2013 }}, pwc.com</ref> <ref>[http://www.journalofaccountancy.com/News/20137119.htm "New mechanisms eyed by FASB, IASB in long march toward global comparability"], Ken Tysiac
January 10, 2013, journalofaccountancy.com</ref>
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