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Current accounting developments at the SEC

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16 Sep 2004

In a speech before the Foundation for Accounting Education of the New York State Society of CPAs, SEC Chief Accountant Donald T.

Nicolaisen addressed a range of issues including international ones. Here is the Link to Mr. Nicolaisen's Remarks on the SEC website. An excerpt:

The International Arena: The FASB and IASB support moving toward a single conceptual framework that would be used by both Boards. The work of these two Boards, and other national standards setters involved in the IASB process, is an important part of building and maintaining an effective global financial reporting infrastructure. I also support global convergence. It's in the best interest of investors.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.