TITLE

IASB's Sir David Tweedie One Chance in a Lifetime

AUTHOR(S)
Heffes, Ellen M.; Livingston, Philip B.
PUB. DATE
January 2003
SOURCE
Financial Executive;Jan/Feb2003, Vol. 19 Issue 1, p39
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the views of Sir David Tweedie, chairman of the International Accounting Standards Board, on the issue of convergence. Although U.S. accounting standards tend to be "rules-based" whereas international standards are more "principles-based," Tweedie believes the current climate of cooperation among various accounting authorities provides a significant opportunity to make progress toward a single set of standards.
ACCESSION #
8875261

 

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