오늘 미국 증권 거래 위원회 (SEC)는 (1) 미국내 상장사들에 대해 국제재무보고기준 (IFRS)의 의무적용을 제시하는 로드맵과 (2) 특정 자격이 있는 미국내 상장사들에게 IFRS의 선택적 조기 적용을 허용하는 규칙을 발표/의견수렴을 하는 안을 만장일치로 통과시켰습니다.
SEC가 제시하는 로드맵은 2014년부터 IFRS의 의무적용을 목표로 하고 있지만 미국내 모든 상장사들에게 IFRS의 적용을 의무화하기 전에 선재되어야 할 몇몇 조건들에 대한 계획도 제시하고 있습니다. 또한, SEC가 제시하는 규칙은 특정 자격이 있는 상장사들에게 IFRS의 선택적 조기 적용을 빠르면 2009년 회계년도부터 허용할 것입니다. 자세한 사항은 아래의 "Milestones"과 "Optional Early Adoption of IFRS in the U.S." 를 참조하십시오.
SEC는 IFRS의 적용을 의무화하기 전에 아래의 선재 조건들이 달성되었는지, IFRS의 전환이 모든 상장사에게 의무화 되어야 하는지, 그리고 IFRS의 선택적 조기적용의 범위가 확대 되어야 하는지를 2011년에 다시 모여 결정할 예정입니다.
위의 로드맵과 규칙은 SEC 웹사이트에 곧 공표될 예정이며 60일간 정상적인 의견수렴 기간이 적용될 것입니다.
질문이 있으시면 mailto:philip.an@us.pwc.com이나 213-356-6019으로 연락주십시오.
Milestones
Under the proposed roadmap, the following milestones would need to be achieved prior to the SEC mandating use of IFRS by all issuers:
• Continued improvements to IFRS accounting standards
• Independent funding of the International Accounting Standards Committee Foundation (IASCF), the foundation that oversees the International Accounting Standards Board (IASB)
• Enhanced ability for interactive data (XBRL) to accept IFRS data
• Sufficient progress in IFRS education and training in the U.S.
Optional Early Adoption of IFRS in the U.S.
The SEC proposal would permit early adoption of IFRS by a limited number of eligible U.S. issuers. The key to eligibility will be the size and industry of issuer. The issuer would need to meet the following two criteria in order to qualify for early adoption of IFRS:
• The issuer would need to be among the 20 largest companies, measured by market capitalization, in their industry group; and
• IFRS must be used by the majority of the 20 largest companies, measured by market capitalization, in that industry group.
If an issuer meets these criteria and chooses to early adopt IFRS, it would also need to obtain a letter of no objection from the SEC's Division of Corporation Finance. SEC officials estimate that, under the proposal, at least 110 U.S. multinational companies in 34 different industries would be eligible for early adoption of IFRS.
The proposed rule will outline the following two potential disclosure alternatives for companies electing to early adopt IFRS:
• Option A: Companies must comply with IFRS 1, First-time Adoption of International Financial Reporting Standards, and include a one-time reconciliation from IFRS to US GAAP in their first set of IFRS financial statements.
• Option B: Companies must include ongoing unaudited reconciliations from IFRS to US GAAP for the three years of financial information included in their Form 10-K.
The SEC plans to select one of these options after considering the comments it receives from constituents.
5 comments:
In 2002 Google launched something called 'AdWords' and it was predicted to be the death of SEO, as people could pay for prominence, on the now the number 1 website for starting internet searches. Zoekmachine optimalisatie
Like any other industry in the world, the online SEO business has its players. This includes SEO local tools providers such as small digital agencies, SEO free lancers and web-designers among others. Webdesign
SEOs have been using several marketing techniques to promote their businesses. Offline marketing channels such as word of mouth has been cited by most SEOs as the most effective marketing technique. Webdesign Antwerpen
SEO companies ensure that guaranteed SEO services include the Google's webmaster guidelines. Webmaster guidelines boost website rank and search activity. Webdesign
The purpose of your website is to fulfill your specific business objectives so refer to the essence of your business plan. Whether you are driving revenue directly through online sales, or using your site to build brand awareness ... your website should be designed to deliver all of these objectives simultaneously. Clearly identify what your objectives are and communicate these needs to your designer. Webdesigner Limburg
Post a Comment