Pre-approval
contingent upon no substantive changes to this collection after
adoption of the final rule. Otherwise this collection should be
re-submitted to OMB for review.
Inventory as of this Action
Requested
Previously Approved
11/30/2012
36 Months From Approved
08/31/2012
108,424
0
108,424
479,190
0
406,590
63,892,000
0
54,212,000
Form 8-K is filed by issuers to
satisfy their current reporting obligations pursuant to Sections 13
and 15(d) of the Exchange Act in connection with the occurrence of
significant corporate events.
We anticipate that the proposed
amendments would increase the burdens and costs for U.S. GAAP to
IFRS accounting. We derived the burden estimates for the forms and
schedules by estimating the total amount of time that it would take
a company to prepare its financial statements in accordance with
IFRS. The burdens and costs include costs to transition to IFRS
reporting, such as determining the effect of first-time IFRS
adoption, accounting systems changes to support financial reporting
using IFRS, and potentially higher costs for accounting personnel
and outside consultants who are familiar with IFRS.
$75,000
No
No
Uncollected
Uncollected
No
Uncollected
N. Harrison 202
942-2910
No
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.