Marco Conceptual para IFRS y US GAAP: el IASB y FASB anuncian la culminación de primera fase de un proyecto conjunto.
El 28 de Setiembre el International Accounting Standards Board (IASB) y el Financial Accounting Standards Board (FASB) anunciaron la culminación de la primera fase del proyecto conjunto para desarrollar un Marco Conceptual mejorado para las Normas Internacionales de Información Financiera (IFRS) y los Principios de Contabilidad Generalmente Aceptados en EEUU (US GAAP).
El objetivo de este proyecto es crear una base sólida para el futuro las normas de la contabilidad dentro del proceso de convergencia internacional. El nuevo Marco Conceptual se basa en los marcos existentes del IASB y del FASB. Para este proceso el IASB ha modificado Marco Conceptual; mientras que el FASB ha emitido la “Declaración de Conceptos 8” en reemplazo de las “Declaraciones de Conceptos 1 y 2”.
A continuación se incluye el texto completo publicado en el portal IFRS.
IASB and US FASB Complete First Stage of Conceptual Framework
Norwalk, CT, September 28, 2010—The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) today announced the completion of the first phase of their joint project to develop an improved conceptual framework for International Financial Reporting Standards (IFRSs) and US generally accepted accounting practices (GAAP).
The objective of the conceptual framework project is to create a sound foundation for future accounting standards that are principles-based, internally consistent and internationally converged. The new framework builds on existing IASB and FASB frameworks. The IASB has revised portions of its framework; while the FASB has issued ‘Concepts Statement 8’ to replace ‘Concepts Statements 1 and 2’.
This first phase of the conceptual framework deals with the objective and qualitative characteristics of financial reporting. As part of the consultation process, the IASB and FASB jointly published a discussion paper and exposure draft that resulted in more than 320 responses.
A feedback statement providing an overview of how the IASB responded to comments received through the consultation process is available for download. An IASB webcast introducing this first phase of the conceptual framework project will be held at 10am London time on Thursday 30 September, and repeated for the convenience of interested parties in different time zones at 3pm London time on the same day.
An IASB podcast summary of the project is available for download in individual mp3 files or from iTunes. On Friday 1 October, a podcast will be posted by the FASB on www.fasb.org that will examine and explain the purpose of a concepts statement.
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Press enquiries:
Mark Byatt, Director of Communications, IASB
Telephone: +44 (0)20 7246 6472
Email: mbyatt@ifrs.org
Neal McGarity, Director of Communications, US FASB
Telephone : +1 203-956-5347
Email: nemcgarity@f-a-f.org
Fuente: http://www.ifrs.com/
Interesante noticia, Óscar.
¿Debería ser el inicio de la integración entre las IFRs y las USGAAP?
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