Global Accounting is Coming
文章讨论了企业向全球财务报告标准转变的趋势，以及这一变化对美国企业的影响。到2005年，可能只有美国财务会计准则委员会和国际会计准则委员会主导全球报告，两者将逐步协调标准。
The article discusses the corporate shift toward global financial reporting standards, and what that change will mean to United States businesses. The article states that by 2005, there will likely be only two accounting boards with a dominating influence on global reporting: the Financial Accounting Standards Board, or FASB, and the International Accounting Standards Board (IASB). In addition, the article remarks that, as per an agreement reached in 2002, the IASB and the FASB will increasingly work to align their standards.