（抜粋）・・・Ten years ago very few countries of the world used IFRSs. Now more than 100 countries require or permit the use of IFRS, including three quarters of the G20. In the America's, almost all of Latin America and Canada are using IFRS. The United States still has to make up its mind, but it allows more than 500 foreign issuers to list using IFRS. All of Europe uses IFRS. In Asia-Oceania countries like Korea, Malaysia, Australia, New Zealand and Hong Kong are full adopters and many others are on the way. China uses standards that are substantially converged and in Japan the number of companies that are using IFRS is expected to increase significantly. Half of all fortune Global 500 companies now report using IFRS. Every year, new jurisdictions decide to adopt IFRSs, most recently Russia and Taiwan. ・・・