Du nouveau pour les sociétés européennes côtées aux Etats-Unis : la SEC lève l'obligation de rapprochement avec les GAAP américains
Auteur | Legal News |
Le 16 novembre 2007, le commissaire européen chargé du marché intérieur et des services, a accueilli avec satisfaction la décision de la SEC de lever, pour les entreprises étrangères utilisant les IFRS publiées par l'IASB, l'obligation de rapprochement avec les principes comptables généralement admis (GAAP) appliqués aux Etats-Unis. Cette décision essentielle devrait profiter aux entreprises de l'UE cotées en bourse aux Etats-Unis. Déjà la commission européenne avait publié une déclaration commune avec la SEC, l'Agence japonaise des services financiers et l'OICV, pour annoncer une réforme de la gouvernance globale de l'IASB. Cette réforme doit passer par l'adoption de mesures tendant à améliorer la transparence et la régularité...
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