At the annual American Institute of Certified Public Accountants (AICPA) Conference on Current SEC and PCAOB Developments, Jim Schnurr, Chief Accountant of the US Securities and Exchange Commission (SEC) and Julie Erhardt, Deputy Chief Accountant of the SEC, discussed the possible path toward IFRS in the United States. Both mentioned potential IFRS alternatives, including the voluntary disclosure of IFRS-based financial reporting information in addition to the US GAAP-based information used for SEC filings.