IFRSs in your pocket 2007 |
We at Deloitte are committed supporters of the convergence efforts of the world’s national accounting standard setters, and the IASB and FASB in particular. While we support this process, we have significant reservations about the IASB’s approach to its ‘short-term convergence’ agenda. Convergence should always be to the highest-quality solution – and the Board must, in all cases, demonstrate (not merely assert) that there is conclusive evidence that the approach chosen is the highest quality solution.
IFRSs in your pocket 2007
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