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Accounting Standards During The Subprime Crisis

Law360 (August 26, 2008, 12:00 AM EDT) -- On Aug. 4, 2008, the Securities and Exchange Commission (SEC) hosted a roundtable discussion on the performance of International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (U.S. GAAP) during the present subprime crisis.

The roundtable participants represented a cross section of investors, issuers, auditors and other market participants, in both the United States and the European markets, with experience in considering and/or evaluating company financial statements prepared in accordance with IFRS or U.S. GAAP, as well as special observers from the Financial...
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