Setting the course: Examining IFRS for the US airline industry

November 2010
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International Financial Reporting Standards (IFRS) have been affecting US companies for some time, whether through the companies’ business dealings with non-US customers and vendors that use IFRS or through their non-US subsidiaries’ adoption of IFRS. Soon, US airline companies will feel the increasing effects of IFRS at home as key aspects of accounting principles generally accepted in the United States (US GAAP) and IFRS continue to converge.