As companies continue to study the impact of a potential conversion to International Financial Reporting Standards, understanding how new IFRS accounting policies may potentially impact key tax-planning issues, such as the U.S. research and development (R&D) tax credit and property, plant and equipment (PP&E), will be important to an organization’s overall tax-planning strategy.
 
To help tax executives and other key stakeholders within organizations understand the potential implications that an IFRS conversion may have on these tax-planning issues, PricewaterhouseCoopers has prepared the following articles:

Implications of an IFRS Conversion on the US research & development tax credit 
 
Implications of an IFRS conversion on property, plant and equipment from a US tax perspective