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"Old" IASC Board publishes its transition report

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01 Jan 2001

The outgoing IASC Board has published a statement in contemplation of the hand-over of its functions to a new IASC Board.

The IASC Board Statement comments on current projects in progress and sets out the old Board's views on other matters including the style of accounting standards, the need for a project on convergence of national GAAPs and IAS, fair value measurements, discussion of financial results, electronic financial reporting, public sector reporting, standards for small enterprises, and enforcement.

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