Technical advice on equivalence of certain third country GAAP and on description of certain third countries mechanisms of enforcement of financial information

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<title>Technical advice on equivalence of certain third country GAAP and on description of certain third countries mechanisms of enforcement of financial information</title>
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<name type="corporate" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080464653">
<namePart>Committee of European Securities Regulators</namePart>
<nameIdentifier>MAPA20080464653</nameIdentifier>
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<place>
<placeTerm type="code" authority="marccountry">fra</placeTerm>
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<issuance>monographic</issuance>
<place>
<placeTerm type="text">Paris</placeTerm>
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<publisher>CESR</publisher>
<dateIssued>2005</dateIssued>
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<abstract>CESR has completed its assessment of the equivalence of Generally Accepted Accounting Principles (GAAP) in the US, Canada and Japan with International Financial Reporting Standards (IFRS) in accordance with the mandate of the European Commission</abstract>
<note type="statement of responsibility">The Committee of European Securities Regulators</note>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080607418">
<topic>Normas de contabilidad</topic>
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<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080632809">
<topic>Normas internacionales de contabilidad</topic>
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<topic>Estados Unidos</topic>
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<topic>Japón</topic>
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<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080540494">
<topic>Canadá</topic>
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<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080602741">
<topic>Normativa comunitaria</topic>
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<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080606718">
<topic>Información financiera</topic>
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<topic>Unión Europea</topic>
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<topic>GAAP</topic>
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