1．在2006年二月，國際會計(jì)準(zhǔn)則委員會(IASB)和美國財(cái)務(wù)會計(jì)標(biāo)準(zhǔn)委員會(FASB)公布了再斷言他們對美國公認(rèn)會計(jì)原則(GAAP)和國際的金融報(bào)告標(biāo)準(zhǔn)(IFRSs)的集中承諾的一個備忘錄和對他們的發(fā)展中高級質(zhì)量的被分享的目的，公共的為全球的使用資本市場的會計(jì)準(zhǔn)則。集中工作在備忘錄中被宣布的節(jié)目反映為使用IFRSs，而且在美國被登記的非美國公司為調(diào)節(jié)需要的拆遷以IASB、FASB和歐盟委員會在請教被美國證券交易管理委員會發(fā)展的“路線圖”的設(shè)定標(biāo)準(zhǔn)上下文。工作節(jié)目關(guān)于測量公允價值包括一個計(jì)劃。
2．FASB最近已經(jīng)發(fā)行『財(cái)務(wù)會計(jì)準(zhǔn)則匯編』157號公允價值測量(SFAS 157)，在那里在備忘錄被公布了之前，工作前進(jìn)得好。SFAS 157 連同為美國GAAP測量公允價值的架構(gòu)一起建立一種公允價值的定義。IASB關(guān)于在IFRSs測量公允價值辨認(rèn)出對指導(dǎo)的需要了和為增加的集中用美國GAAP。結(jié)果，IASB決定為它的熟慮以FASB的標(biāo)準(zhǔn)作為出發(fā)點(diǎn)。作為它的計(jì)劃的第一個階段，IASB在被包含在SFAS 157的主要的發(fā)行上正在這討論證券中出版它的初步視野。
3．IASB計(jì)劃連同討論稿的發(fā)展在這討論證券上舉行回合表格的會議。如果你對參加一個回合表格的會議感興趣，請?jiān)趯@邀請的你的回應(yīng)指出發(fā)表評論。請注意，因?yàn)闀r間安排和場地拘束，正在指出一個利息可能能夠參加的不是所有的人。
4．IASB將會考慮反應(yīng)至這邀請發(fā)表評論和在公允價值測量上發(fā)展IFRS的一個討論稿方面相關(guān)的回合表格的討論。討論稿將會被明確地為IFRSs的申請準(zhǔn)備。雖然SFAS 157 的食品可能被用

1.In February 2006 the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) published a Memorandum of Understanding reaffirming their commitment to the convergence of US generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRSs) and to their shared objective of developing high quality, common accounting standards for use in the world’s capital markets. The convergence work programme set out in the Memorandum reflects the standard-setting context of the ‘roadmap’ developed by the US Securities and Exchange Commission in consultation with the IASB, FASB and European Commission for the removal of the reconciliation requirement for non-US companies that use IFRSs and are registered in the US. The work programme includes a project on measuring fair value.
2.The FASB has recently issued Statement of Financial Accounting Standards No.157 Fair Value Measurements (SFAS 157), on which work was well advanced before the Memorandum of Understanding was published. SFAS 157 establishes a single definition of fair value together with a framework for measuring fair value for US GAAP. The IASB recognised the need for guidance on measuring fair value in IFRSs and for increased convergence with US GAAP. Consequently, the IASB decided to use the FASB’s standard as the starting point for its deliberations. As the first stage of its project, the IASB is publishing in this discussion paper its preliminary views on the principal issues contained in SFAS 157.