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华尔街日报报道:
The Securities and Exchange Commission took an important step toward what many hope will eventually lead to a global accounting standard, dropping a requirement that non-U.S. companies with U.S. listings reconcile their results to U.S. rules.
Non-U.S. companies with financial years ending in 2007 will now be able to stop reconciling their results with U.S. GAAP immediately, if their results comply with rules set by the International Accounting Standards Board. While the SEC's move opens the possibility that U.S. companies could choose between international and U.S. standards, the commission hasn't formally proposed a rule to allow this. The agency is still studying the issue.
这对于IAS体系来说简直是一次伟大的胜利,我们所学的“国际会计准则”终于名符其实地“国际”了!!
