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2007年,美国证券交易委员会(SEC)发表了一份概念文告,其主要内容为“允许美国的上市公司按国际财务报告准则(IFRSs)编报财务报表,即不必遵守美国公认会计原则(US GAAP)”。2008年4月21日、22日,美国财务会计准则理事会(FASB)与国际会计准则理事会(IASB)在伦敦举行会议,就续签趋同谅解备忘录初步达成了一致意见,初步
In 2007, the U.S. Securities and Exchange Commission issued a concept paper containing the main idea of “allowing US public companies to prepare financial statements in accordance with International Financial Reporting Standards (IFRSs), ie not obeying US Generally Accepted Accounting Principles (US) GAAP) ”. April 21 and April 22, 2008, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) met in London to reach initial agreement on the renewal of the Memorandum of Understanding