The Evolution of the IASC into the IASB, and the Challenges it Faces
回顾了国际会计准则委员会(IASC)演变为国际会计准则理事会(IASB)的主要历程和转折点，并指出了IASB当前面临的五大挑战。
In this article, I undertake to review the major developments and turning-points in the evolution of the IASC, followed by the evolution of the IASB. At the conclusion, I suggest five challenges facing the IASB.