One small step

Article Abstract:

A panel discussion between executive board members of the International Accounting Standards Committee is presented. Topics addressed include attitudes on accounting standards, accounting for financial instruments, and the committee's relationship with GAAP or generally accepted accounting principles.

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Crossing borders

Article Abstract:

Bob Roussey of the International Federation of Accountants (IFAC) discusses his view regarding international standards for accounting. Topics include the IFAC's role in setting accounting standards, and differences between US and non-US auditing techniques.

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Not adversaries, but partners

Article Abstract:

Accounting standards must continue to converge to a single set of high quality standards, according to new UK Financial Accounting Standards Board member Michael Crooch. He emphasizes the need for collaboration in setting accounting standards.

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