In April 2005, the US SEC announced its "road map" highlighting the steps needed to eliminate the US GAAP reconciliation requirements for foreign private issuers that use IFRS.
2005年4月，美国SEC宣布“路线图”，着重提出取消对使用财务报告准则的外国私人用户按美国《公认会计原则》作核对的要求。