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…

The first article comments on workers' education courses in France, specifically the training of retired workers. The second article gives a brief, up-to-date survey of the Confederation of Venezuelan Workers' principal training activities. The last article examines programs at the George Meany Center for Labor Studies. (CT)

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…

Reports on an international program involving a bilingual summer school program for the elderly. Curriculum topics included aspects of British and French cultural and social life, the role of grandparents, self-help, and health maintenance. Topics were taught via lecture/discussion, tourist visits, and physical/recreative activities. (CT)

The university for the third age (U3A) began in 1973 when a professor organized a summer program for retired persons at the Universite des Sciences Socialies, Toulouse, France. The Toulouse model included a weekly public lecture on a major topic of concern for older persons, discussion groups, seminars, and recreational facilities, taking…

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…

In the new context of economic recovery, employment creation, new technologies, and labor shortages in some sectors, France cannot sustain a systematic policy of rejecting aging workers. This policy has led gradually to the recognition that early retirement was merely an easy way out of the problem that has many substantially adverse effects on…

After an introduction by the Commissioner of Education, chapters I and II of volume 1 cover reports from the Mosely Educational Commission to the United States. Chapter III addresses proceedings instituted to execute the Rhodes Scholarship Trust. Subsequent chapters cover French education, agriculture teaching in French and Belgian schools,…

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…

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…