The future shape of harmonization: the EU versus the IASC versus the SEC
分析了欧盟允许大型跨国公司按国际会计准则编制合并报表的提案，指出国际会计准则委员会受英美会计模式主导，与欧盟大陆模式冲突，并认为美国证券交易委员会不太可能接受国际会计准则用于华尔街上市。
The paper analyses the implications of the EUs proposal to permit large multi-national corporations (global players) to present their consolidated accounts in accordance with the IASs of the IASC. After an analysis of the problems faced by both the EU and the global players, it considers the chances of the EU and the IASC reaching agreement. A major problem is identified as being that the IASC is dominated by the Anglo-American approach to financial reporting which is fundamentally different from the Continental European approach followed in the EUs directives. It is felt that a compromise might be achieved if both the EU and the IASC agreed to restrict the application of IASs to the consolidated accounts of the global players. Finally the position of the American SEC is considered in the light of the IASC-IOSCO agreement. The paper concludes that it is improbable that the SEC will accept the IASs for listing purposes on Wall Street.