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Over the last several decades, the standards of US GAAP and associated guid- ance have grown to many thousands of pages. By contrast, IFRS is substantially shorter in length. The principles-based nature of IFRS standards may facilitate an enhanced focus on the economic purpose of a company’s business activities in its financial reports. This may make it possible for businesses to produce financial reports that are less complex for investors and other users of financial information. It is worth noting that while IFRS is less mature than US GAAP, it does provide a level of interpretive guidance to assist companies. | Instructions for Form 3115 Rev. March 2012 Use with the December 2009 revision of Form 3115 Application for Change in Accounting Method Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise noted. All references to Rev. Proc. 97-27 are to Rev. Proc. 97-27 1997-1 C.B. 680 as modified and amplified by Rev. Proc. 2002-19 2002-1 C.B. 696 as amplified and clarified by Rev. Proc. 2002-54 2002-2 C.B. 432 as modified by Rev. Proc. 2007-67 2007-2 C.B. 1072 as clarified and modified by Rev. Proc. 2009-39 2009-2 C.B. 371 and as clarified and modified by Rev. Proc. 2011-14 2011-4 I.R.B. 330 or its successor. All references to Rev. Proc. 2011-14 are to Rev. Proc. 2011-14 2011-4 I.R.B. 330 or its successor. Note. Rev. Proc. 2011- 14 amplified clarified modified and in part superceded Rev. Proc. 2008-52 2008-36 I.R.B. 587. All references to Rev. Proc. 2012-1 are to Rev. Proc. 2012- 1 2012-1 I.R.B. 1 or its successor updated annually . General Instructions What s New Future developments. The IRS has created a page on IRS.gov for information about Form 3115 at wwW.irs.gov form3115. Information about any future developments affecting Form 3115 such as legislation enacted after we release it will be posted to that page. Purpose of Form File Form 3115 to request a change in either an overall method of accounting or the accounting treatment of any item. Two procedures exist under which an applicant may request a change in method of accounting. Automatic change request procedures. Unless otherwise provided in published guidance you must file under the automatic change request procedures if a the change in method of accounting is included in those procedures for the requested year of change and b you are within the scope of those procedures for the requested year of change. See Automatic Change Request Scope Limitations later. A Form 3115 filed under these procedures may be reviewed by the IRS and you will be notified if
