（抜粋）・・・Since the publication of the final staff report, the staff has continued to receive feedback on this critical issue from a number of stakeholders. The consideration of incorporating IFRS may be the single most important accounting determination for the Commission since the determination to look to the private sector to establish accounting standards in the 1930's.　 We understand individuals' interest in this topic and the potential uncertainty that may exist, but the staff is working to ensure that the Commission is properly informed on the issue. Obviously, we will work with our new Chairman and our existing Commissioners on determining the next steps in this process. So please stay tuned.・・・

Chairman of the Financial Accounting Standards Board To the American Institute of Certified Public Accountants National Conference on Current SEC and PCAOB Developments
・・・First, in the United States, we need clear and unambiguous standards for those who must apply the standard, enforce it, and use the resulting information.
・・・Second, a standard must be capable of rigorous interpretation and application so that similar events and transactions are accounted for similarly across time periods and among companies.
・・・Third, U.S. stakeholders frequently need support in interpreting standards, even after they have been issued.