SECチーフアカウンタント「米国でのIFRS強制適用への支持は実質的にゼロ」（CFOより）

SEC’s Chief Accountant Signals End to Convergence Efforts

米SECのチーフアカウンタントが、AICPAの会合で、IFRSと米国会計基準のコンバージェンスについて発言したという記事。

米国企業にIFRSを強制適用することへの支持は実質的にゼロであり、任意適用への支持もほとんどない、自分がIFRS強制適用や任意適用を勧告することはたぶんないだろうと述べたそうです。（death knellというのは弔鐘のことです。）

Sounding a death knell for the more-than-decade long effort to fully “converge” International Financial Reporting Standards with U.S. Generally Accepted Accounting Principles, James Schnurr, the chief accountant of the Securities and Exchange Commission, said that he probably won’t recommend that the SEC should mandate IFRS or that U.S. companies should have the choice of preparing their financials under those standards.

Speaking at the 14th annual Baruch College Financial Reporting Conference in New York City, Schnurr said that “there is virtually no support to have the SEC mandate IFRS for all registrants.”

Further, he said, “there is little support for the SEC to provide an option allowing [U.S. public] companies to prepare their financial statements under IFRS.”

しかし、世界的に受け入れられる高品質な単一の会計基準という目標への支持は継続して存在しており、FASBとIASBがコミュニケーションを継続し、行動を起こす際にはお互いの見解に配慮することが重要であるとしています。

However, he added, “there does seem to be continued support for the objective of a single set of high-quality globally accepted accounting standards.” The chief accountant stressed that the U.S. Financial Accounting Standards Board and the International Accounting Standards Board continue to communicate and keep each other’s views very much in mind when each considers its own actions.

この発言のとおりだとすると、しばらくは、米国でIFRSに関する大きな動きはなさそうです。（日本の金融庁やASBJもひと安心？）

こちらのデロイトによる記事の方が読みやすいかもしれません。
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Chief Accountant of the SEC comments on IFRS in the United States and convergence（デロイト）

コンバージェンスが欠けている点や努力不足の点の方を見る傾向があるが、企業結合、連結、収益認識といった、両基準が共通している基準もあると指摘しているそうです。

However, Mr Schnurr pointed out that although there is still support for the single set of high-quality, globally accepted accounting standards, many constituents tend to see more the lack of convergence and shortfalls in the efforts towards it. Mr Schnurr therefore devoted a large part of his speech to the similarities between IFRS and U.S. GAAP. He cited business combinations and consolidations as well as revenue recognition as cases in point. On the leasing and credit impairment standards he admitted the differences but also stressed that the IASB and FASB were able to achieve convergence in many significant respects.

Office of the Chief Accountant（SEC）