When should a company begin gathering information about differences between IFRS and its existing GAAP to assist

Question:

When should a company begin gathering information about differences between IFRS and its existing to assist in its first time adoption of IFRS?
GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...