IASB Aims For Convergence.
Author | Heffes, Ellen M. |
Position | International Accounting Standards Board - Brief Article |
The newly appointed members of the International Accounting Standards Board met recently in London for a technical session, the first since assuming their positions. Then, the IASB met with the chairs of eight leading national standard-setting boards, from Australia, Canada, France, Germany, Japan, New Zealand, the United States and the United Kingdom.
IASB's main goal is to achieve a single set of internally consistent, high-quality global accounting standards. Board Chairman Sir David Tweedie noted that the goal cannot be achieved without the active cooperation of national standard-setters. He views IASB's role as "the crucible in which ideas from different parts of the world are put to the test and the best idea selected."
The IASB and the national standard-setters each have significant roles in the process. Among these, national...
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