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…

Colleges, universities, and the communities they serve have always been concerned about students' abilities to pay and the systems of aid to support students' learning. This article reviews the history of aiding student in higher education. Early student- and institutionally-led programs are discussed along with initial philanthropic and…

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…