February 2008
Response to CESR’s Consultation on the equivalence of Chinese, Japanese and US GAAP
The Exchange has responded to CESR’s consultation on the equivalence of Chinese, Japanese and US GAAP. We are very supportive of the approach that CESR sets out in this consultation paper and we were encouraged by the similar support voiced at the recent open hearing on this subject. We have long advocated a “holistic outcome-based approach” as opposed to an approach based on an analysis of differences in standards and remedying those differences. We are very pleased that CESR also believe this is the best way forward.
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