5Financial Accounting Standards Board, International Accounting Standards Board. 2008. Completing the February 2006 Memo- randum of Understanding: A progress report and timetable for completion. Norwalk, CT.
6Financial Accounting Standards Board, International Accounting Standards Board. 2010. Joint Statement by the IASB and the FASB on Their Convergence Work. London.
7Financial Accounting Standards Board. 2010. Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities. Norwalk, CT.
8G20. 2010. The G - 20 Toronto Summit Declaration, Toronto.
9G20. 2010. The G20 Seoul Summit Leaders' Declaration, Seoul.
10Indian Ministry of Corporate Affairs. 2011. Press Release - 7/2011, No. 1/1/2009- IFRS. India.
同被引文献73
1Marc I. Steinberg.International Securities Law: A Contemporary and Comparative Analysis [M].Kluwer Law International, 1999 : 150, n6.
2Irina Shirinyan. The Perspective of U.S. Securi- ties Disclosure and the Process of Globalization [J].De- Paul Business & Commercial Law Journal, 2004(2):551.
3Irina Shirinyan. The Perspective of U.S. Securi- ties Disclosure and the Process of Globalization [J].De- Paul Business & Commercial Law Journal, 2004(2)551.
4Marc I. Steinberg.International Securities Law: A Contemporary and Comparative Analysis [M].Kluwer Law International, 1999 : 168.
5Marc I. Steinberg.International Securities Law: A Contemporary and Comparative Analysis [M].Kluwer Law International, 1999 : 166.
6W. Carson McLean.The Sarbanes-Oxley Act: A Detriment to Market Globalization & International Secu- rities Regulation [J].Syracuse Journal of International Law and Commerce, 2005(76):336.
7Chris Brummer.Corporate Law Preemption in an Age of Global Capital Markets [J].Southern California Law Review, 2008(81) : 1108, n.161.
8IASB and FASB, Memorandum of Understanding (October 2002) .[EB/OL] .[2012-8-28], http://www.fasb. org/news/memorandum.pdf.
9Work Plan for the Consideration of Incorporat- ing International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers, A Securi- ties and Exchange Commission Staff Paper May 26, 2011.[EB/OL] . [2012 -8 -28],http://www.sec.gov/spotlight/ globalaccountingstandards/ifrs -work -plan -paper - 052611.pdf.
10Peter Jeffrey.International Harmonization of Accounting Standards, and the Question of Off-Balance Sheet Treatment [J].Duke Journal of Comparative and International Law, 2002(12) :341.
