（抜粋） AICPA Conference on Current SEC and PCAOB Developments
・・・Last month, we published proposals for a new mechanism to allow the global standard-setting community, to be more deeply engaged in our standard-setting processes. We would like –and expect- the FASB to become a fully engaged partner in this new global forum.・・・
・・・Ladies and gentlemen, in the past decade, IFRS has de facto become the global accounting language for the greater part of the world. Investors around the globe rely on our standards to make the world safe for their investments. I do not know of any global economic standard or organisation without a leadership role of the United States. For this reason, I find it hard to imagine IFRS without a leadership role for the United States and the SEC. But leadership requires vision, mettle and tough decisions. All of these qualities should be in ample supply in the United States.・・・