Addressing The Complexities Of IFRS: Considerations For The People Related Challenges Of Conversion

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Executive Summary

International Financial Reporting Standards (IFRS) represents a sweeping change in accounting and reporting standards and although making the transition from U.S. GAAP to IFRS may not completely meet the definition of a transformation, many organizations are beginning to realize it comes pretty close. These accounting and reporting standards have an impact on accounting policies and procedures, but also on systems, processes, and organizational design of some of the functions within an organization. The logical place for most organizations to start when assessing the impact of IFRS conversion is to look at the known IFRS versus U.S. GAAP differences. This paper covers high level Human Resources (HR) issues associated with IFRS conversions and project management.

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