Best approach for transition to IFRS from US GAAP

Hi SAP Gurus,
I have gone through some of SAP presentations and also 2 EcoHub sessions on IFRS.
I understand the SAP's suggestion to use of Parallel ledger as best approach.
Can any one clear below my queries?
1.  Assuming current SAP system is in ECC 6.0 with classical ledger and we are trying to migrate to SAP GL.  It is suggested to migrate to SAP GL first (lets say by 2010) and plan for adopting IFRS as one of parallel ledger (Non Leading) as a separate project (lets say from 2012).  For the years 2012 & 2013 we will have reporting both in US GAAP & IFRS. Till here it is clear. I am not sure how we can drop reporting in US GAAP from 2014 when it is set as leader ledger while migrating to SAP GL.
Is there a way to migrate the IFRS non leading ledger as Leading ledger by 2014 and deactivate 0L - US GAAP ledger from 2014?
2. Although I understand the reporting in IFRS can happen prospectively from 2012 onwards, I am not sure how to build the open balances as of 2012. For E.g., how to get the current book values of Fixed Assets as per IFRS principles.
3. Is it advisable to migrate to SAP GL with leading ledger as IFRS directly and marking one of non leading ledger for US GAAP reporting? And how to drop posting in US GAAP non leading ledger from 2014 onwards?
Thanks in advance,
Regards,
Som

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