This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…

This is the Report of the Commissioner of Education, part of the Annual Report of the Secretary of the Interior for the Fiscal Year Ended June 30, 1895. The Bureau of Education report is contained within volume five, which is in two parts. Part one contains: (1) The Commissioner of Education's Introduction; (2) Statistics of State Common-School…

Volume 2 begins with discussion of Hopkins Grammar School history, Greek language issues, and Justin S. Morrill's legislative career. Miscellaneous topics cover Indian Territory, backward children in public schools, U.S. engineering education, Christian Brothers schools founder St. Jean Baptiste de La Salle, public library development, Delft's…

Volume 2 of the Commissioner's report includes a chapter on education and crime, which considers the relationship between crime and education with statistics included. The Canadian education chapter discusses the public education system, universities, current issues, technical and industrial education, and a section on Ontario education. Chapter…