Remaining relevant

Article Abstract:

The International Accounting Standards Board's (IASB) annual world standard-setters meetings have become a timeless honoured tradition, something of an institutionalized event. Meanwhile, the US Securities and Exchange Commission had conceded that the US Financial Accounting Standards Board cannot work in isolation and the emphasis is on the extent to which national boards can influence the standard-setting process and the official interpretations of standards.

United States

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Continental drift

Article Abstract:

There has been a clash of ideologies between continental Europe and English-speaking standard-setters and regulators since the International Accounting Standards Board (IASB) came into being. Some observer's feel that the differences are far from resolved and the contradictory expectations held by European Union and IASB continue to march the progress made by the international standard-setter.

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Setting the tone

Article Abstract:

An account of the INternational Accounting Standards Board's meeting in May is presented.

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