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FEE Position Paper.pdf

PP20Financial20Reporting20Convergence20Equivalence20and20Mutual20Recognition2006032732006241139-3.pdf
Preview of FEE Position Paper
🔗 Source: accountancyeurope.eu
📊 Size: 130 KB
👤 Author: Sylvie
⬇️ Downloads: 124

Summary

FEE supports robust global principle-based standards, welcoming clarification that convergence doesn't necessarily mean identical sets of standards. Mutual recognition of IFRS and US GAAP is justifiable, and FEE calls for transparency and communication on convergence plans. A stable platform of IFRS is supported, with any changes justified by urgent needs. Consistent application of IFRS is emphasized, with benefits going beyond convergence, and FEE calls for enhanced coordination between regulators to minimize differences. Each party in the financial reporting chain must fulfill its role in achieving consistent IFRS application.

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Description

FEE supports robust global principle-based standards, welcoming clarification that convergence doesn't necessarily mean identical sets of standards.

Technical Information

  • File Format: PDF
  • File Size: 130 KB
  • Pages: 22
  • Language: EN
  • Author: Sylvie
  • Total Downloads: 124
  • Last Updated: 14 hours ago

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