Propositions de la SEC pour améliorer le reprorting financier

SEC, 14 février 2008 - La SEC a rendu public un état des lieux concernant l'évolution du processus pour améliorer le reporting financier.

Christopher Cox a indiqué : « The Advisory Committee on Improvements to Financial Reporting today presented to the Commission a progress report on the Committee's work to date. This is an important step toward making financial information more useful for investors and reducing unnecessary complexity. I have asked the SEC's professional staff to analyze the report and its proposals, and to provide recommendations to the Commission for possible consideration later this year. I thank the Committee members for their diligent work to date and look forward to additional proposals and recommendations as the Committee continues its important work over the next few months ».

Quel résumé peut-on proposer de ce document ? Il nous semble que les 5 axes suivants constituent le coeur du document de la SEC :

1. Increasing emphasis on the investor perspective in the financial reporting system ;
2. Consolidating the process of setting and interpreting accounting standards ;
3. Promoting the design of more uniform and principles-based accounting standards ;
4. Creating a disciplined framework for the increased use of professional judgment ;
5. Taking steps to coordinate generally accepted accounting principles in the U.S. (GAAP) with international financial reporting standards (IFRS).

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