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(抜粋)An example of this relates to whether the U.S. should incorporate IFRS into the U.S. capital markets. As you might be aware, SEC staff from the Office of the Chief Accountant has published its final report on the IFRS Work Plan. This report has given the Commission much to consider. While I continue to believe that converged standards are important to serving the interests of investors in the increasingly global capital markets, we cannot incorporate IFRS unless and until we are confident that it will serve U.S. investors well. For IFRS, I continue to think that we will get there eventually, but the timeframe is uncertain. For some issues concerning the securities market, however, we might not be able to find common ground with our foreign counterparts. The Commission cannot take actions in areas merely for the sake of international consistency if it is not the right thing to do for U.S. investors and U.S. markets. ・・・・・・・But I believe that more often than not, what is in the best interest of the U.S. markets and what is in the best interest of the global market will not be mutually exclusive.・・・ |
PricewaterhouseCoopers LLP
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