(抜粋) International Financial Reporting Standards
The Boar d discussed the work of the International Accounting Standards Board on a converged approach to financial asset impairment recognition. Members affirmed IOSCO’s suppo rt for a set of high - quality global Accounting Standards in the interest of protecting in vestors and of market transparency.
The Board also agreed to dedicate resources to understand the current global efforts on integrated reporting because it may bear on issuer disclosure to investors