摘要：U.S. decided to implement IFRS for publicly traded companies. The road map calls for the SEC to decide whether and how to proceed to the mandatory use of IFRS in 2011. As full acceptance of IFRS in the nears, developing a plan around IFRS implementation is becoming increasingly important for hospitality companies. The research institute of HFTP has published a white paper discussing the impact of the convergence of the IFRS on the hospitality industry. The transition from US GAAP to IFRS will certainly cause some challenges for publicly lodging companies. The question is whether individual lodging properties which mainly use USALI as a guide for financial transactions will be affected from this transition.
