SEC关于美国会计准则与IFRS趋同路线图的概念公告

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AGENCY: Securities and Exchange Commission.
ACTION: Concept release; request for comment.
SUMMARY: The Commission is publishing this Concept Release to obtain information about the extent and nature of the public’s interest in allowing U.S. issuers, including investment companies subject to the Investment Company Act of 1940, to prepare financial statements in accordance with International Financial Reporting Standards as published by the International Accounting Standards Board for purposes of complying with the rules and regulations of the Commission. U.S. issuers presently prepare their financial statements in accordance with generally accepted accounting principles as used in the United States, referred to as U.S. GAAP.

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关键词：美国会计准则 趋同路线图 会计准则 美国会计 IFRS SEC IRRS 概念公告 趋同路线图

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motocl 发表于 2010-2-25 14:28
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