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Lecture on International Standard Setting For Financial Reporting

Ian Mackintosh, Chairman of the UK's Accounting Standards Board gave the lecture "International Standard Setting for Financial Reporting: The Role of National Standard Setters" on Thursday 27 October 2005. Ian discussed:

  • convergence of international and US standards (including the IASB/FASB convergence agreement);
  • the role of national standard setters;
  • the review of the IASB's conceptual framework and the increasing use of fair values; and,
  • the relevance of IFRS to SMEs.

Ian was formerly chairman of the Public Sector Committee of the International Federation of Accountants, deputy chairman of the Australian Accounting Standards Board, chief accountant of the Australian Securities and Investment Commission and partner at Coopers & Lybrand (now PricewaterhouseCoopers). He also worked at the World Bank.

To print a copy of Ian MacIntosh's lecture slides, please click here|.

 

 

 

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