Whilst no final decision on the equivalence of accounting standards converging to IFRS should be taken until an assessment of the implementation of those accounting standards by companies and auditors has been carried out, it is important to support the efforts of those countries which have undertaken to converge their accounting standards to IFRS and also of those countries which have undertaken to adopt IFRS.
Kuigi lõplikku otsust IFRSile lähendatavate raamatupidamisstandardite samaväärsuse kohta ei tohiks teha enne, kui on hinnatud seda, kuidas ettevõtjad ja audiitorid kõnealuseid standardeid kohaldavad, tuleb toetada nii nende riikide jõupingutusi, kes on võtnud kohustuse lähendada oma raamatupidamisstandardid IFRSile, kui ka nende riikide omi, kes on kohustunud IFRSi vastu võtma.