近期,日本会计准则理事会和国际会计准则理事会在东京共同发布了一项协议(下称《东京协议》),宣布了双方为在2011年实现日本公认会计原则与国际财务报告准则的趋同将采取的步骤和行动。协议规定,双方首先将完成“短期趋同”项目,确保在2008年前消除日本公认会计原则与国际财务报告准则之间的重大差异。这些“重大差异”是由欧洲证券监管机构委员会(CESR)在2005年6月对日本公认会 Recently, the Japan Accounting Standards Board and the International Accounting Standards Board jointly issued an agreement (hereinafter referred to as the “Tokyo Agreement”) in Tokyo, announcing the convergence of Japan’s GAAP and IFRS in 2011 Steps and actions taken. The agreement stipulates that both parties will first complete the “short-term convergence” project to ensure that significant differences between Japan’s GAAP and IFRSs are eliminated by 2008. These “major differences” were endorsed by Japan’s Securities Regulatory Commission (CESR) to Japan in June 2005