IFRS/GAAP : Le rapport du CESR sur la situation canadienne

CESR, 8 mars 2007 - Le Comité européen des valeurs mobilières fournit un outil de comparaison entre les normes IFRS et les normes GAAP, qui plus est en évoquant la situation canadienne !

Pour emprunter le résumé de ces travaux, vous découvrirez un document indiquant : « (...) a factual description of the work timetable of the Canadian, Japanese and US standard setters on the convergence between IFRS and the GAAPs of these countries. The information is given in the format of tables. As the Accounting Standards Board of Canada (AcSB) decided in January 2006 to move financial reporting for Canadian publicly accountable enterprises to IFRS, the table on Canada outlines the steps to be followed until the changeover in 2011. In the case of Japan and the US, CESR has prepared the tables using as a starting point the differences between the Japanese and US GAAP and IFRS identified in CESR’s 2005 technical advice1. In the other columns of the tables CESR gives an indication of the current situation of those issues and the prospects for 2007/2008. The information included has been obtained through public sources only and should not be interpreted as providing any evaluation or assessment of the progress in convergence at this stage of the three considered GAAP » (Section III). De plus, « third country GAAP would be equivalent to IFRS if investors should be able to make a similar decision irrespective of whether they are provided with financial statements based on IFRS or on such third country GAAP. CESR also considers that a determination that third country GAAP are equivalent to IFRS must be based on the presumption that filters at country levels (as described in Section IV of this paper), audit assurance and enforcement on entity levels are sufficient for investors to rely on ». Enfin, « the Commission has asked CESR to provide a list of those GAAP currently used in the EU regulated markets. This list is included in section V of this advice ».

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