The accounting software industry has sent out mixed signals on IFRS. For some the changeover is fairly unremarkable: it is just a different set of rules that packages will need to incorporate, with users largely responsible for ensuring that happens. For others it is more significant. That said there is agreement about which standards are most likely to throw up technology issues. In light of that, the Business Application Software Developers' Association has made recommendations about how companies and advisers should react to certain standards.