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为了应对金融危机,二十国集团(G20)首脑会议要求在2011年6月(已经推迟到2012年上半年)实现建立全球统一的高质量会计准则的目标。国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)为此对大量会计准则作出修订,其中金融工具准则是倍受关注的重点项目。虽然金融工具准则是IASB和FASB的联合项目,但是在金融工具准则修订的过程中,IASB与FASB走了两条不同的路,IASB采用的是分阶段逐个击破的策略,FASB采用的是发布单独的综合准则实现根本变革的策略。
In response to the financial crisis, the G20 summit called for the establishment of a globally harmonized high-quality accounting standard in June 2011 (deferred until the first half of 2012). The International Accounting Standards Board (IASB) and the U.S. Financial Accounting Standards Board (FASB) revise a number of accounting standards to this end, of which the Financial Instruments Standards are the focus of much attention. Although the IFRS is a joint project between the IASB and the FASB, IASB and FASB took two separate paths during the revision of the Financial Instruments Guidelines. The IASB adopted a one-by-one break strategy. The FASB adopted a separate Comprehensive guidelines for achieving a fundamental change strategy.