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Big Shot Investors Say No to IFRS (转载)
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Big Shot Investors Say No to IFRS (转载)# Accounting - 会计审计
p*t
1
太棒啦!
好一句“民族的就是世界的”
完美演绎“天路”,高分直接晋级!!
祝贺祝贺!
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l*z
2
【 以下文字转载自 USANews 讨论区 】
发信人: lczlcz (lcz), 信区: USANews
标 题: Big Shot Investors Say No to IFRS
发信站: BBS 未名空间站 (Wed Nov 16 10:56:42 2011, 美东)
By Emily Chasan of WSJ
When SEC Chairman Mary Schapiro said in June that investors aren’t
clamoring for International Financial Reporting Standards, she may have been
understating things… a bit. Now, some of the biggest U.S. investor groups
are letting the SEC know in no uncertain terms that it should postpone its
decision on IFRS and even stop the convergence process between U.S. GAAP and
IFRS.
In comment letters to the SEC this week, some big investors and analyst
groups had some scathing words about IFRS, claiming, among other things,
that the International Accounting Standards Board isn’t independent enough
from political interference to set accounting rules for the United States.
Capital Research and Management Co, which manages over $1 trillion, wrote
that U.S. GAAP was “clearer, more effective and more advanced” than IFRS
in providing the information it needs to make investments. CRMC Chairman
Paul Haaga wrote in the letter:
While we support the idea of a consistent set of high quality accounting
standards for companies worldwide, unfortunately we do not believe IASB has
been effective in achieving this objective. Moreover, IASB’s ability to
achieve this objective has been gravely diminished by political influence.
CRMC, which is the investment advisor to the American Funds mutual funds,
said it doesn’t expect to benefit from the more comparable reporting IFRS
is supposed to provide because the standard is applied so inconsistently
around the world, and urged the SEC to retain U.S. GAAP. It also said the
convergence process between U.S. accounting rule makers isn’t working and
should be stopped.
Investors, analysts, and others, who use financial statement, are the
purported beneficiaries of a switch to IFRS, as a single set of accounting
rules should make it easier to compare publicly-traded companies around the
world. Many CFOs are on record saying they would bear the cost of an IFRS
switch if they think investors would benefit.
But even the CFA Institute, which represents over 100,000 portfolio managers
, investment analysts and advisors throughout the world expressed doubts,
saying it would be “premature” for the SEC to inject IFRS into the U.S.
financial system. The CFA Institute said its continued support for IFRS is
not unconditional, and that the International Accounting Standards Board
needs to ensure its independence and more consistent application of its
rules before U.S. companies are required to use them.
After abandoning an earlier plan that would have had U.S. companies using
IFRS as soon as 2014, the SEC has said it would make a decision this year
about whether companies in the U.S. should move toward the international
standard, which is used in more than 100 other countries around the globe.
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h*e
3
WOW!!!
best luck in the final competition, sail!!!!
感谢 patpat 提供最新赛报!!

【在 p****t 的大作中提到】
: 太棒啦!
: 好一句“民族的就是世界的”
: 完美演绎“天路”,高分直接晋级!!
: 祝贺祝贺!

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s*7
4
:) 谢谢patpat
我的实力和经验都很有限 所以有非常多的缺陷
进入决赛真是没有想到的事情
评委老师们对我太nice了 很感谢他们
希望下次表演能进步一些
请你多提建议 比如演唱 服装 等等
我心里真是没有数

【在 p****t 的大作中提到】
: 太棒啦!
: 好一句“民族的就是世界的”
: 完美演绎“天路”,高分直接晋级!!
: 祝贺祝贺!

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z*n
5
祝贺小杨!有没有视频啊,我只看到你清唱的那一段,是第二轮的PK

【在 s*****7 的大作中提到】
: :) 谢谢patpat
: 我的实力和经验都很有限 所以有非常多的缺陷
: 进入决赛真是没有想到的事情
: 评委老师们对我太nice了 很感谢他们
: 希望下次表演能进步一些
: 请你多提建议 比如演唱 服装 等等
: 我心里真是没有数

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s*7
6
谢谢阿 高大伯
好久没有去uc了 等忙完了就去找你们玩

【在 h******e 的大作中提到】
: WOW!!!
: best luck in the final competition, sail!!!!
: 感谢 patpat 提供最新赛报!!

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s*7
7
谢谢张三 应该会有 可能还没有上传
多提意见阿

【在 z******n 的大作中提到】
: 祝贺小杨!有没有视频啊,我只看到你清唱的那一段,是第二轮的PK
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l*i
8
baozi
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f*a
9
哈,俺们版的兄弟姐妹就是棒!!!
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w*n
10
YEAH, SAIL妹妹果然不负众望。
加油加油, 你要是来波士顿我到现场助威。
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t*5
11
恭喜Sail MM!来Boston,如果我不加班,我也要去现场给你加油助威哈!Oh Yeah!!!
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s*7
12
谢谢天天 飞人
好啊好啊
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s*c
13
恭喜!牛就一个字!
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z*o
14
太赞了

【在 p****t 的大作中提到】
: 太棒啦!
: 好一句“民族的就是世界的”
: 完美演绎“天路”,高分直接晋级!!
: 祝贺祝贺!

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p*n
15
打气!Sail157:哪有视频看吗?真想现场为你摇旗呐喊。
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d*e
16
牛~~
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s*x
17
弓虽!
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s*a
18
为sail157妹妹加油!Sega支持你!
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c*1
19
太强大啦!嗬嗬!
呼唤粉丝团!!!!!
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l*t
20
太棒了!哪里有视频啊!
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