美国－欧洲高层就国际会计准则的互认问题达成了一致

2007年4月30日，美国总统乔治.布什和欧盟(Angela Merkel, 欧盟理事会主席, 和 Jose Manuel Barroso, 欧洲委员会主席)在华盛顿召开了政治首脑峰会。在其他方面，他们就 推进在美国和欧盟经济综合协作框架达成了一致。 此框架限定了美国和欧盟在知识产权，交易安全，投资，金融市场和改革等领域中加快关键优先项目的发展。作为金融市场项目的一部分，美国和欧洲同意“促进美国通用会计准则（US Generally Accepted Accounting Principles）和国际财务报告准则（International Financial Reporting Standards）在2009年或以后不需调整即可在彼此权限内的互相承认”。

欧盟公告的框架(PDF 176k)

美国公告的框架(PDF 50k)

 May 2007: US-EU summit agrees a goal of mutual GAAP recognition
The leaders of the United States (President George W Bush) and the European Union (Angela Merkel, the current President of the European Council, and Jose Manuel Barroso, President of the European Commission) held a political summit meeting in Washington on 30 April 2007. Among other things, they reached agreement on a Framework for Advancing Transatlantic Economic Integration Between the United States of America and the European Union. The framework commits the US and the EU to accelerate work on key `priority projects` in the areas of intellectual property rights, secure trade, investment, financial markets, and innovation. As part of the financial markets project, the US and the EU agreed to "promote conditions for the US Generally Accepted Accounting Principles and International Financial Reporting Standards to be recognised in both jurisdictions without the need for reconciliation by 2009 or possibly sooner". The US and the EU also agreed to "fully support roadmap discussions between the European Commission and the Public Company Accounting Oversight Board in the area of auditor oversight". Click for:

• EU Framework Release (PDF 176k)
• US Framework Release (PDF 50k)

信息来源：德勤全球

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