Concept Release on Allowing U.S. Issuers to Prepare Financial Statements in Accordance With International Financial Reporting Standards

---
identifier: "/us/fr/E7-18405"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Concept Release on Allowing U.S. Issuers to Prepare Financial Statements in Accordance With International Financial Reporting Standards"
title_number: 0
title_name: "Federal Register"
section_number: "E7-18405"
section_name: "Concept Release on Allowing U.S. Issuers to Prepare Financial Statements in Accordance With International Financial Reporting Standards"
positive_law: false
currency: "2007-09-19"
last_updated: "2007-09-19"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Securities and Exchange Commission"
document_number: "E7-18405"
document_type: "proposed_rule"
publication_date: "2007-09-19"
agencies:
  - "Securities and Exchange Commission"
cfr_references:
  - "17 CFR Part 210"
  - "17 CFR Part 228"
  - "17 CFR Part 229"
  - "17 CFR Part 230"
  - "17 CFR Part 239"
  - "17 CFR Part 240"
  - "17 CFR Part 249"
rin: "3235-AJ93"
fr_citation: "72 FR 53509"
fr_volume: 72
docket_ids:
  - "Release Nos. 33-8831A"
  - "34-56217A"
  - "IC-27924A"
  - "File No. S7-20-07"
fr_action: "Correcting amendment."
---


#  Concept Release on Allowing U.S. Issuers to Prepare Financial Statements in Accordance With International Financial Reporting Standards

**AGENCY:**

Securities and Exchange Commission.

**ACTION:**

Correcting amendment.

**SUMMARY:**

In Release No. 33-8831, the Securities and Exchange Commission issued a concept release on allowing U.S. issuers to prepare financial statements in accordance with international financial reporting standards which appeared in the *Federal Register* of August 14, 2007 (72 FR 45599). The Commission is issuing this correction to change the incorrect web addresses listed in the concept release.

**FOR FURTHER INFORMATION CONTACT:**

Katrina A. Kimpel, Professional Accounting Fellow, Office of the Chief Accountant at (202) 551-5300.

**SUPPLEMENTARY INFORMATION:**

In FR Doc. E7-15865 appearing on page 45600 in the *Federal Register* of Tuesday, August 14, 2007, the following corrections are made:

1. In the first column, revise the first bulleted point under the section titled *Electronic Comments* to read, “Use the *Commission's Internet comment form* ( *http://www.sec.gov/rules/concept.shtml* ); or”.

2. Revise the Web site address found in the parenthetical beginning on line three of the second column to read, “ *http://www.sec.gov/rules/concept.shtml* ”.

Dated: September 13, 2007.

Florence E. Harmon,

Deputy Secretary.