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【抜粋】Accounting Standards ・・・ In 2007, the Commission agreed to accept the use of International Financial Reporting Standards by foreign private issuers for their financial statements included in Commission filings without U.S. GAAP reconciliations. Over 450 foreign private issuers representing trillions of dollars in market capitalization use IFRS to raise capital in the U.S. In addition, we have eased the deregistration procedures and simplified the Exchange Act registration exemption for foreign companies, recognizing that it is not necessary to require registration and reporting by a thinly-traded foreign company already listed on a foreign stock exchange and subject to similar oversight in its home country. We also are active participants in the process for establishing accounting standards used globally. The Financial Accounting Standards Board is closely and actively engaged with the International Accounting Standards Board in pursuit of their joint convergence projects, and the FASB also is a founding member of the IASB's new Accounting Standards Advisory Forum. But the promise of global accounting standards fades if there is not consistency in their application, implementation, and enforcement. Here again we are active participants not only through the staff's filing review process of foreign private issuers, but also through our collaboration with foreign counterparts bilaterally as well as through IOSCO. |
PricewaterhouseCoopers LLP
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