Ishtirok etish va hamkorlikni rivojlantirish orqali

2002 yil iyun oyida Yevropa Komissiyasi (EK) barcha Yevropa Ittifoqi firmalari a

• 2002 yil iyun oyida Yevropa Komissiyasi (EK) barcha Yevropa Ittifoqi firmalari a
• tartibga solinadigan birja dan IAS ga muvofiq konsolidatsiyalangan hisoblarni tayyorlaydi
• 2005 yildan boshlab. 2002 yil oktyabr oyida IASB va AQSh Moliyaviy
• Buxgalteriya Standartlari Kengashi (FASB) o'rtasida yaqinlashuvga erishish majburiyatini oldi
• 2005 yilga kelib ularning tegishli standartlari. Konvergentsiyaga erishilsa, Qimmatli qog'ozlar va
• Birja komissiyasi (SEC) AQShda bo'lmagan firmalarning moliyaviy hisobotlarini qabul qilishi mumkin
• IAS dan foydalaning - ular AQSh GAAP (Umumiy qabul qilingan) ga rioya qilishlari shart emas
• Buxgalteriya hisobi tamoyillari). Biroq, AQShda faoliyat yuritayotgan xorijiy firmalar masalasi
• Sarbanesga moslashishga to'g'ri keladi - Oksli hali ham hal qilinmagan - ko'plab mamlakatlar qidirmoqda
• ularning kompaniyalari ozod qilish. Ikki standart, IAS bo'yicha alohida tortishuv paydo bo'ldi
• Evropa Komissiyasi qabul qilishdan bosh tortgan 33 va 39. Qoidalar tegishli

• In June 2002, the European Commission (EC) agreed that all EU firms listed on a regulated exchange would prepare consolidated accounts in accordance with the IAS from 2005 onwards. In October 2002, it was announced that the IASB and the US Financial Accounting Standards Board (FASB) were committed to achieving convergence between their respective standards by 2005. Should convergence be achieved, the Securities and Exchange Commission (SEC) could accept financial statements from non-US firms which use IAS – they would not have to comply with the US GAAP (Generally Accepted Accounting Principles). However, the issue of whether foreign firms operating in the USA will have to conform to Sarbanes–Oxley remains unresolved – many countries are seeking to have their companies exempted. A separate dispute has arisen over two standards, IAS 33 and 39, which the European Commission is refusing to accept