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	FASB and IASB (Site not responding. Last check: 2007-10-13)
		IASB and FASB launched the Working Group on Lease Accounting in July 2006 as part of their roadmap to convergence.
		In July 2006 the IASB and the FASB, in line with requests from investors and other financial reporting constituents, agreed to add a leasing project to their technical agendas.
		The IASB is committed to developing, in the public interest, a single set of high quality, global accounting standards that require transparent and comparable information in general purpose financial statements.
	executivecaliber.ws /sys-tmpl/fasbandiasb (1323 words)

	About the AcSB's Liaison Activities with the IASB
		The IASB maintains an appropriate mix of members with recent experience as practicing auditors and as preparers and users of financial statements, and those of an academic background.
		IASB members liaise with national standard setters in order to promote convergence of accounting standards through common activities, wherever possible.
		Tricia O'Malley, a Canadian IASB member and a non-voting member of the AcSB, keeps the AcSB informed of IASB developments and conveys the views of the AcSB and Canadian constituents to the IASB during its deliberations.
	www.acsbcanada.org /index.cfm/ci_id/951/la_id/1.htm (474 words)

	IASB Speech (Site not responding. Last check: 2007-10-13)
		The IASB has a clear objective to set standards that are based on principles and that do not seek to provide detailed answers for every accounting problem although some make well articulated and seasonal arguments for the standards being much too prescriptive producing a kind of hybrid of principles and detail.
		National regulators and accounting standard setters must also guard against the natural, and to some extent understandable, tendency to consider that the issues they are addressing are unique to their local environment, whereas in reality an identical or similar issue may have arisen in another EU Country which has interpreted differently.
		The US and IASB standards on accounting for share based payments both have the objective of expensing stock options but have differences in the way that expense is calculated.
	www.fsa.gov.uk /pages/Library/Communication/Speeches/2005/0926_jt.shtml (3810 words)

	Session 4: International Accounting Standards Board
		This is a committee of the IASB that assist the IASB in establishing and improving standards of financial accounting and reporting for the benefit of users, preparers and auditors of financial statements.
		The IFRIC assists the IASB in achieving international convergence of accounting standards by working with similar groups sponsored by national standard-setters to reach similar conclusions on issues where underlying standards are substantially similar.
		IASB is in the fore front by promoting that all countries world wide should adopt International Accounting Standards as it is the easier way of promoting harmonisation.
	cbdd.wsu.edu /kewlcontent/cdoutput/TOM505/page9.htm (942 words)

	FRB: Speeches, Bies-- IASB reform--June 3, 2004
		In particular, I recommend that the IASB have a larger percentage of members with professional experience in implementing accounting policies and procedures for financial instruments and related risk disclosures including, for example, an understanding of the problems and practical issues associated with fair-value accounting.
		The IASB has the capability to publish, and invite comments on, discussion papers at an earlier stage in the standards-setting process, but this is not required.
		The IASB should make more use of such discussion papers and be required to specifically consider their use in relation to all of its projects.
	www.federalreserve.gov /boarddocs/speeches/2004/20040603/default.htm (3262 words)

	IASB IAS
		The role of day-to-day participation in IASB's due process is the responsibility of the European Financial Reporting Advisory Group (EFRAG), established under the EU Commission's proposed Regulation of 13 February 2001 and subsequently endorsed by the Council of Ministers in March 2001.
		The IASB structure has the following main features: the IASC Foundation is an independent organization having two main bodies, the Trustees and the IASB, as well as a Standards Advisory Council and the International Financial Reporting Interpretations Committee.
		On October 29th, 2002 the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have issued a memorandum of understanding marking a significant step toward formalizing their commitment to the convergence of U.S. and international accounting standards.
	www.valuebasedmanagement.net /organizations_iasb.html (1174 words)

	Illinois Association of School Boards
		To learn more, read this letter encouraging IASB members to communicate with legislators about the proposed accountability measures.
		Due to response from new board members, IASB has added two workshops on the "Basics of School District Governance" in July and August.
		Although the IASB Web site strives to provide accurate and authoritative information, the Illinois Association of School Boards does not guarantee or warrantee the accuracy or quality of information contained herein.
	www.iasb.com (249 words)

	Speakers Bureaus - International Association of Speakers Bureaus IASB
		IASB (formerly the International Group of Agencies and Bureaus) is the worldwide trade association of speaker agencies and bureaus, with members in Australia, Canada, Colombia, England, Germany, The Netherlands, South Africa, South Korea, Spain, Singapore, Brazil, France, Portugal and New Zealand as well as the United States.
		IASB member bureaus subscribe to a Code of Ethics, take part in on-going professional development and adhere to a high level of professional standards.
		Your IASB member bureau will provide expert assistance in your speaker search, allowing you to free up your schedule for handling other critical aspects of your meeting.
	www.iasbweb.org (240 words)

	FASB: International
		In October 2002, the FASB and the International Accounting Standards Board (IASB) announced the issuance of a memorandum of understanding ("Norwalk Agreement"), marking a significant step toward formalizing their commitment to the convergence of U.S. and international accounting standards.
		IASB projects are monitored by the FASB based upon the FASB’s level of interest in the topic being addressed.
		Factors that the Board considers in assessing topics for the agenda include (a) the possibility that resolution would increase convergence of standards worldwide, (b) the opportunities the topic presents for cooperation with other standard setters, and (c) whether appropriate and sufficient resources are available for a joint or other cooperative effort.
	www.fasb.org /intl/convergence_iasb.shtml (765 words)

	AASB - IASB & IASC
		The IASB has recently agreed to propose some changes to its “stable platform” that will not be finalised until after 31 March 2004.
		In adopting the IASB’s standards, the AASB’s overall approach is to adopt the content and wording of IASB standards.
		Due to the benefits associated with adoption of IASB standards, it is expected that the adoption of each and every IASB standard will be consistent with the objects of Part 12.
	www.aasb.com.au /international/2005.htm (1705 words)

	Conceptual Framework—Joint Project of the IASB and FASB
		The IASB tentatively decided that a group entity for financial reporting purposes should be distinguished from the parent entity.
		The IASB also tentatively decided that an extended control model should be used to determine the composition of a group entity.
		The IASB and FASB are using a "modified joint approach" in which the FASB is the lead Board until both Boards issue a document for comment simultaneously, at which time the project will become a joint project.
	www.fasb.org /project/conceptual_framework.shtml (3608 words)

	Slow Progress of International Standards - Accounting - CFO.com
		The IASB came up with a matrix format, which was rejected by a majority of Europe's constituents.
		For example, the IASB issued an exposure draft [consultation paper] proposing major evolutions to IAS 1, the Presentation of Financial Statements, such as eliminating the income statement as a primary statement.
		The IASB has listened to our ideas in two interesting fields, so this is positive.
	www.cfo.com /article.cfm/8835660?f=rsspage (645 words)

	Home
		On 10 April 2007, Sir David Tweedie, chairman of the IASB, appeared before the Economic and Monetary Affairs Committee (ECON) of the European Parliament, where the following statement was given...
		The IASB has launched a comprehensive programme for field testing the proposals in the Exposure Draft of an International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) during the comment period.
		Ikuo Nishikawa, Chairman of the Accounting Standards Board of Japan (ASBJ), and Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB), jointly announced today an agreement (known as the Tokyo Agreement) to accelerate convergence between Japanese GAAP and International Financial Reporting Standards (IFRSs), a process that was started in March 2005.
	www.iasb.org (778 words)

	Iowa Association of School Boards - Home
		IASB offers a variety of programs and services designed to create savings and maximize resources, offering schools, area education agencies and community colleges the flexibility of using additional funds for student achievement efforts.
		School district participation is needed by August 10, 2007 to set IASB priorities, issues and lobbying direction for the 2008 session.
		The National School Board Association (NSBA) and IASB are encouraging school boards to pass a resolution in favor of H.R. Learn more...
	www.ia-sb.org (243 words)

	IAS Plus International Accounting Standards: Summaries of IASB Standards
		While not a standard, the IASB Framework for the Preparation and Presentation of Financial Statements serves as a guide to resolving accounting issues that are not addressed directly in a standard.
		Currently, the IASB is working on a Project to Revise the Framework.
		When IASB standards are endorsed by the European Commission for use in the European Union, they (minus the non-mandatory guidance and bases for conclusions) are published in the Official Journal of the European Union in all of the EU languages.
	www.iasplus.com /standard/standard.htm (748 words)

	IASB should wise up - Accountancy Age
		There is little point in discussing the details of the arguments, except to say that suggestions that there should be country-by-country reporting, rather than the slightly meaningless management method, have a great deal of merit.
		Money talks, of course, and if only the IASB felt like delaying, most of the money might be over here in due course, if present trends continue and everyone decides to list here rather than in the States.
		That’s not exactly what it looks like, and if Tweedie and the IASB want to make the convergence project work, they will have to make it look more like the two sides are converging, and less like the wholesale surrender it appears to be at present.
	www.accountancyage.com /accountancyage/comment/2188163/iasb-should-wise (522 words)

	Internal Market - Accounting: IAS
		IASs/IFRSs, SICs and IFRICs adopted by the IASB
		Commission Regulations adopting IASB standards and interpretations and published in the Official Journal of the European Union.
		The IASB Framework is published in the annex of this paper.
	ec.europa.eu /internal_market/accounting/ias_en.htm (1861 words)

	IASPlus Home Page - News about International Financial Reporting
		The Accounting Standards Board of Japan (ASBJ) and the International Accounting Standards Board (IASB) have jointly announced an agreement to accelerate convergence between Japanese GAAP and International Financial Reporting Standards (IFRSs), a process that was started in March 2005.
		As part of the agreement the two boards will seek to eliminate by 2008 major differences between Japanese GAAP and IFRSs (as defined by the July 2005 CESR Assessment of Equivalence), with the remaining differences being removed on or before 30 June 2011.
		Although the scope of the IASB's project includes accounting by the policyholder, the IASB's DP does not include preliminary views on policyholder accounting and reporting issues.
	www.iasplus.com /index.htm (3393 words)

	ISDA Accounting Committees
		The Committee works with the International Accounting Standards Board (IASB), the Financial Accounting Standards Board (FASB), and other national accounting standard setters, along with the Securities and Exchange Commission (SEC) in the US, the Commission of the European Union, and the UK's Department of Trade and Industry (DTI).
		ISDA Letter to IASB on IFRIC Draft Interpretation: Reassessment of Embedded Derivatives
		ISDA comment letter to IASB on Amendments to IAS 39: Transition and Initial Recognition of Financial Assets and Financial Liabilities
	www.isda.org /c_and_a/a_and_d.html (1408 words)

	Sandra Schrift Personal success and business coaching for emerging and professional speakers, business owners and ... (Site not responding. Last check: 2007-10-13)
		International Group of Agents and Bureaus - The International Association of Speakers Bureaus IASB (formerly the International Group of Agencies and Bureaus) is the worldwide trade association of speaker agencies and bureaus, with members in Canada, England, Spain, Australia and New Zealand as well as the United States.
		Founded in 1986, IASB is to the speakers industry what MPI is to meeting professionals.
		IASB member bureaus subscribe to a Code of Ethics, take part in on-going professional development and adhere to a high level of professional standards.
	www.schrift.com /links.htm (2298 words)

	IASB
		Be sure to check out the NEW member benefits...
		IASB Showcase Speakers and the IASB Convention Entertainment and Sponsor.
		Be sure to check out the NEW member benefits, The 3 Versions of the IASB PowerPoint Presentation, The Featured Speakers of the Month, The IASB Showcase Speakers and the IASB Awards Banquet Entertainment.
	www.iasbweb.org /main.html (299 words)

	Illinois Association of School Boards: Directory of IASB Service Associate Firms
		Illinois Association of School Boards: Directory of IASB Service Associate Firms
		IASB Service Associates are businesses which offer school-related products and services and which have earned favorable reputations for quality and integrity.
		Only after screening by the Service Associates Executive Committee is a business firm invited by the IASB Board of Directors to become a Service Associate.
	www.iasb.com /associates/vend_all.cfm (384 words)

	News
		The ASBJ and the IASB announce Tokyo Agreement on achieving convergence of accounting standards by 2011
		IASC Foundation seeks candidates for newly created XBRL Advisory Council and Quality Review team
		IASB and IFRIC Update July 2007 - Now Available
	www.iasb.org /News (103 words)

	Iowa Association of School Boards - About IASB
		Iowa Association of School Boards - About IASB
		Statewide leadership for student achievement will be the core work of IASB under a long-term strategic plan adopted in January 1999 by the IASB Board of Directors.
		Meet IASB's Board of Directors--committed people here to serve you.
	www.ia-sb.org /AboutIASB.aspx (53 words)

	accounting on Encyclopedia.com
		Publication: Journal of Academy of Business and Economics; Author: George, Nashwa ; Source: MAGAZINES
		FASB Issues Accounting Standard That Improves the Reporting of Accounting Changes as Part of Convergence Effort With IASB.
		Understanding WorldCom's accounting fraud: did groupthink play a role?
	www.encyclopedia.com /html/a1/accounti.asp (463 words)

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