IFRSからUS GAAPへの調整要件の廃止

2007年12月

米国証券取引委員会（SEC）は、先月（11月）、米国における外国登録企業（FPI）が作成した国際財務報告基準（IFRS）に基づく財務諸表を米国会計基準（US GAAP）への調整なしで受け入れることを認める旨を発表しました。

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