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SEC official proposes a way toward international convergence

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11 Jan 2001

Excerpt from Remarks (PDF 75k) by Jackson M.

Day, Deputy Chief Accountant of the US SEC, on January 8, 2001:

The staff believes that the one way to deal with the reconciling items we commonly see today is for the recently enhanced IASC to set an initial agenda in cooperation with the national standards setting bodies, which would result in the identification of the reconciling items which are most common and for which the greatest diversity exists, and then the IASC and national standard setters converge on the highest possible standard. That would in and of itself eliminate some of the items requiring reconciliation today. In the meantime, the staff will continue to take a keen interest in monitoring and supporting this work.

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