Expand
2013年12月10日、最近のSECとPCAOBの開発に関するAICPA年次会議がワシントンで開催されました。 複数のスピーチの中にはIASB議長Hans Hoogervorst氏やFASB議長Russell G. Golden氏がおり、IFRSやグローバルな会計基準へのコンバージェンスに向けた進展などについて述べました。Hoogervorst氏は2013年はASAF設置などの著しい進展があったと評価し、日本については、IFRSのフルアドプションに向けた進展を期待していると述べました。
【抜粋】Finally, we have also seen during the year significant progress in Japan using voluntary adoption of IFRS as a way to satisfy the needs of those that wish to benefit from global standards without imposing on others the transitional burden. Personally, I believe Japan provides an interesting template for the US to explore.
I will leave it at that. The IFRS footprint in the US is already large, and will only grow. Meanwhile, during 2013 we have made excellent progress towards our mission of global accounting standards. We have created the ASAF, we have signed an agreement with IOSCO and we have published important research on the use of IFRS. At the same time, I am delighted to see the progress made in Japan and elsewhere towards full IFRS adoption. In sum, 2013 was a year well spent and we are looking forward to a new year that will hopefully be equally productive.
詳細は以下のウェブサイトをご覧ください。
Expand Expand
Resize
Tools
Rcl

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide