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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク European Financial Reporting Advisory Group ： ウィキペディア英語版 European Financial Reporting Advisory Group The European Financial Reporting Advisory Group, or EFRAG, is an organization which provides the European Commission with technical advice on accounting matters and provides input into International Financial Reporting Standards.〔(【引用サイトリンク】publisher=EFRAG )〕 EFRAG was formed in June 2001 and began operations in September 2001.〔(【引用サイトリンク】url=http://www.iasplus.com/en/resources/regional/efrag )〕 EFRAG was involved in some controversy over the issuance of IFRS 9, the International Accounting Standards Board's new accounting guidance for financial instruments in 2009. After publishing draft advice to the European Commission advising adoption of the new standard, EFRAG postponed endorsement once the standard was issued due to concerns from some organizations that the new guidance would put them at a competitive disadvantage. The European Commission never adopted IFRS 9 as originally issued, and in 2014 the International Accounting Standards Board issued a revised version of the standard. In its advisory role to the European Commission, EFRAG assesses whether IFRS should be endorsed in the EU. Accounting for financial instruments has been at the centre of heated debates since the EU carve-out of IAS 39 (i.e. IAS 39 was not endorsed in full) and the piecemeal approach the IASB has adopted in the making of IFRS 9 from November 2009 until July 2014. The debate was further exacerbated by the financial crisis in 2008 and the G20 requests for strengthening and harmonising accounting for financial instruments. You can learn more on Financial instruments and IFRS 9 here (IAS projects - financial instruments ) == Important remark == The so called Maystadt reform entered into force on 31.10.2014. A press release was issued by EFRAG (EFRAG press release 31.10.2014 ) and more information of the reform process can be found here (Maystadt reform ). The EFRAG website is the source for up-to-date information on EFRAG facts (www.efrag.org ) 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「European Financial Reporting Advisory Group」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.