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It didn’t take long for the new administration to flex its muscles on accounting practices. The Securities and Exchange Commission (SEC) issued an XBRL enforcement timetable, on schedule on Jan. 30, but delayed action on a timeline for the proposed switch from Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). Promising to “take a deep breath and look at this entire area again,” new SEC Chairwoman Mary Schapiro, extended the comment period on its proposed IFRS roadmap to April 20 from Feb. 19.

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