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International Accountancy
Inside this issue
• Global standards are emerging as the IASB asserts its independence
• SMEs may struggle to comply with the same rules as big companies
• Establishing international standards in insurance contracts will involve grasping nettles (PDF) - -
Content
A single standard for the world?
The first signs of convergence are generating an enormous buzz, reports Jennifer Hughes
Contracts: Thorny issues in grasping insurance nettle
Measuring liability is tricky, reports Andrea Felsted
Small businesses: Small fish wriggle on IFRS hook
The same standard may not apply to all, says Robert Bruce
IASB: Barriers fall as new world order fast emerges
The standards board is asserting its independence in face of criticism, writes Robert Bruce
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