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1) WhatarethetwomostimportantfactorsinsupportofimplementingIFRSforpubliclytradedcompaniesintheUnitedState?<\/u><\/u><\/p>

2) What are the two most important factors against implementation of IFRS for publicly traded companies in the United States?<\/p>

3)What are the conditions that the SEC has said are requirements for adopting of IFRS? Which of these will be most difficult to implement and why?<\/span><\/p>