IFRS與US GAAP的融合

　　IASB與美國FASB自2002起就展開合作，為IFRS和US GAAP的融合而努力。當前，高質量的全球性準則均參考IASB和FASB.

　　The IASB and the US Financial Accounting Standards Board(FASB)have been working together since 2002 to achieve convergence of IFRSs and US generally accepted accounting principles(GAAP).A common set of high quality global standards remains a priority of both the IASB and the FASB.

　　In September 2002 the IASB and the FASB agreed to work together,in consultation with other national and regional bodies,to remove the differences between international standards and US GAAP.This decision was embodied in a Memorandum of Understanding(MoU)between the boards known as the Norwalk Agreement.The boards' commitment was further strengthened in 2006 when the IASB and FASB set specific milestones to be reached by 2008(A roadmap for convergence 2006 - 2008).

　　In the light of the progress achieved by the boards and other factors,the US Securities and Exchange Commission(SEC)removed in 2007 the requirement for non-US companies registered in the United States to reconcile their financial reports with US GAAP if their accounts complied with IFRSs as issued by the IASB. At the same time,the SEC also published a proposed roadmap on adoption of IFRSs for domestic US companies.

　　In 2008 the two boards issued an update to the MoU,which identified a series of priorities and milestones to complete the remaining major joint projects by 2011,emphasising the goal of joint projects to produce common, principle-based standards.

　　The Group of 20 Leaders(G20)called for standard-setters to re-double their efforts to complete convergence in global accounting standards.Following this request,in November 2009 the IASB and the FASB published a progress report describing an intensification of their work programme,including the hosting of monthly joint board meetings and to provide quarterly updates on their progress on convergence projects.

　　In June 2010 the IASB and the FASB announced a modification to their convergence strategy,responding to concerns from some stakeholders regarding the volume of draft standards due for publication in close proximity.The strategy retained the June 2011 target date to complete those projects for which the need for improvement of IFRSs and US GAAP is the most urgent,whilst identifying those projects for which a later completion date would be appropriate because they address matters that we believe have a relatively lower priority or for which further research and analysis is necessary.