Explanatory Memorandum to SEC(2010)681 - Accounting Standards Board of Japan (ASBJ) Project Plan on Convergence to IFRS Accompanying document to the REPORT TO THE EUROPEAN SECURITIES COMMITTEE AND TO THE EUROPEAN PARLIAMENT on convergence between International Financial Reporting Standards (IFRS) and third country national Generally Accepted Accounting Principles (GAAPs)

Please note

This page contains a limited version of this dossier in the EU Monitor.

EN

EUROPEAN COMMISSION

Brussels, 4.6.2010

SEC(2009) 681 final


COMMISSION STAFF WORKING DOCUMENT

Accounting Standards Board of Japan (ASBJ) Project Plan on Convergence to IFRS

Accompanying document to the

REPORT TO THE EUROPEAN SECURITIES COMMITTEE AND TO THE EUROPEAN PARLIAMENT

on convergence between International Financial Reporting Standards (IFRS) and third country national Generally Accepted Accounting Principles (GAAPs)

COM(2010)292 final

Annex 2


EN EN