1．在2006年二月，國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)(IASB)和美國(guó)財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)(FASB)公布了再斷言他們對(duì)美國(guó)公認(rèn)會(huì)計(jì)原則(GAAP)和國(guó)際的金融報(bào)告標(biāo)準(zhǔn)(IFRSs)的集中承諾的一個(gè)備忘錄和對(duì)他們的發(fā)展中高級(jí)質(zhì)量的被分享的目的，公共的為全球的使用資本市場(chǎng)的會(huì)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(guó)被登記的非美國(guó)公司為調(diào)節(jié)需要的拆遷以IASB、FASB和歐盟委員會(huì)在請(qǐng)教被美國(guó)證券交易管理委員會(huì)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(cè)量公允價(jià)值包括一個(gè)計(jì)劃。
2．FASB最近已經(jīng)發(fā)行『財(cái)務(wù)會(huì)計(jì)準(zhǔn)則匯編』157號(hào)公允價(jià)值測(cè)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(guó)GAAP測(cè)量公允價(jià)值的架構(gòu)一起建立一種公允價(jià)值的定義。IASB關(guān)于在IFRSs測(cè)量公允價(jià)值辨認(rèn)出對(duì)指導(dǎo)的需要了和為增加的集中用美國(guó)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(gè)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(huì)議。如果你對(duì)參加一個(gè)回合表格的會(huì)議感興趣，請(qǐng)?jiān)趯?duì)這邀請(qǐng)的你的回應(yīng)指出發(fā)表評(píng)論。請(qǐng)注意，因?yàn)闀r(shí)間安排和場(chǎng)地拘束，正在指出一個(gè)利息可能能夠參加的不是所有的人。
4．IASB將會(huì)考慮反應(yīng)至這邀請(qǐng)發(fā)表評(píng)論和在公允價(jià)值測(cè)量上發(fā)展IFRS的一個(gè)討論稿方面相關(guān)的回合表格的討論。討論稿將會(huì)被明確地為IFRSs的申請(qǐng)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.