Question

When is US adopting IFRS? What changes are required?

Answer 1

Still there is no decision by US SEC (As of December 2012) on the adoption on IFRS. Changes from US GAAP vary.
You may check this link for details
http://***.pwc.***/us/en/issues/ifrs-reporting/publications/ifrs-and-us-gaap-similarities-and-differences-september-2009.jhtml

Answer 2

US still has not adopted IFRS but likely to do so in the near future

Answer 3

Read some recent news on this:

*****://blogs.oracle.***/FinancialsMkting/entry/idea_of_u_s_companies

http://in.reuters.***/article/2012/07/16/us-accounting-idINBRE86F0MI20120716

http://***.accountancyage.***/aa/news/2198009/us-won-t-adopt-ifrs-for-at-least-five-years-says-aicpa-chief

Answer 4

Looks like US is not so interested in UK based standard setters.