（JICPAウェブサイトより抜粋）・・・ミシェル・プラダ評議員会議長は次のように述べました。「国際的な会計基準に関する2010年2月の声明の中で、SECのコミッショナーは単一セットの国際的な会計基準への強固なコミットメントとIFRSが米国市場のために役割を果たす最善の位置にいるとの認識を再確認しました。・・・IFRSをアドプションするかどうか、その方法を評価している他国にも役立つことと思います。・・・米国によるIFRSのアドプションに克服できない障害はなく、米国がIFRS移行に成功するための良い位置におり、したがって、G20のリーダーが繰り返し確認している目的を完了することを示しています。」・・・

（抜粋）The Japanese market has experienced many reforms in financial market regulation and accounting standards, particularly in the 1990s, as the country has sought a major role in international financial markets (Misawa, 2005). Saito (2008) argues that if Japan wants a leadership role it cannot be isolated from global accounting standards. Although US GAAP has been used by some large Japanese companies in the past, Saito (2008) states US GAAP cannot be the global accounting language so Japanese accounting standards must be harmonised with IFRS. 147 From 2005 the Accounting Standards Board of Japan (ASBJ) has pursued various harmonisation initiatives with the IASB, with the objective of achieving international convergence in standards as well as contributing to more integrated capital markets. Despite the size and importance of its capital market, Japan has experienced the pressure that follows from its standards being seen as 'not equivalent to IFRS'. The need for recognition of Japanese GAAP in EU markets (see Misawa, 2005) has been another incentive for the harmonisation of national GAAP and IFRS and for Japan to embrace IFRS