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为了适应经济全球化的发展，证券委员会国际组织（ＩＯＳＣＯ）于２０００年５月推荐ＩＡＳ的３０分准则。目前，世界上主要国家已接受了按ＩＡＳ编制的财务报表，可在国际证券市场跨国上市（只有美国和加拿大例外）。 美国ＳＥＣ已在２０００年２月发布了一份“概念公告”（Ｃ
In order to meet the needs of economic globalization, IOSCO recommended IAS’s 30-point guideline in May 2000. At present, the major countries in the world have accepted the financial statements prepared in accordance with IAS and can be listed on the international securities market internationally (only in the United States and Canada). The U.S. SEC has released a “Concept Bulletin” in February 2000 (C)