Briefing
GASB 45 and other post-employment benefit promises : the fog is clearing
Brady, Steffanie (2007)
It is often said that you won?t get rich working for the government, but you can?t beat the benefits. One form of these benefits is ?Other Post-Employment Benefits"(OPEB), which represent government promises to employees to provide health care and other non-pension benefits after retirement. Government employers commonly use these benefits to attract talent in lieu of large salaries or bonuses and to provide future security to employees. Until now, governments have also been able to apply preferential accounting treatment to OPEB plans, which allowed deferral of the costs of today?s ...
New England Public Policy Center Policy Brief

Speech
Remarks to the Financial Stability Forum, International Accounting Standards Board, and International Federation of Accountants Roundtable on Financial Reporting and Auditing, Paris, France (via videoconference), February 16, 2006
Ferguson, Roger W. (2006)
Speech , Paper 173

Speech
Regulatory perspectives on the changing accounting landscape: a speech at the AICPA National Conference on Banks and Savings Institutions, Washington, D.C., September 14, 2009
Duke, Elizabeth A. (2009)
Speech , Paper 473

Working Paper
Accounting standards and information: inferences from cross-listed financial firms
Ammer, John; Nini, Gregory P.; Clinton, Nathanael (2005)
Publicly traded financial firms within the European Union will be required to adhere to International Accounting Standards (IAS) in their financial reporting beginning in 2005, which can entail a higher degree of financial disclosure than was previously mandated under national accounting standards. A number of European financial firms had previously subjected themselves to additional disclosure by listing their stock on U.S. exchanges, which obligates them to reconcile their financial accounts to U.S. GAAP (Generally Accepted Accounting Principles). Among national accounting systems, U.S. ...
International Finance Discussion Papers , Paper 843

Periodic Essay
Implementing international financial reporting standards in Asia: Bringing greater transparency and comparability to Asian banks financial statements
Yao, Walter (2008-03)
This Asia Focus reviews the status of the implementation of International Financial Reporting Standards (IFRS) in various Asian economies, discusses the benefits of using one set of internationally accepted accounting principles, and provides some background information on the ongoing reviews of different jurisdictions' accounting practices in connection with the federal banking agencies supervision of foreign banking organizations (FBOs) that operate in the United States.
Asia Focus , Issue Mar