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…

Volume I begins with the Commissioner of Education's introduction of the 1908 report. Chapter I is on current topics and discusses education relations, including professor, teacher and student exchanges. International congresses are discussed, including the first international congress of mothers, parents' national education union, universal…