14 Globalization of World Financial Markets: Perspective of the U.S.
Securities and Exchange Commission
SARAHANKS
Clifford Chance
15 Taxonomy of Auditing Standards
BELVERDE. NEEDLES, JR.
DePaul University
PART IV INTERNATIONAL ACCOUNTING HARMONIZATION
16 International Financial Reporting Standards
PAULPACTER
Deloitte Touche Tohmatsu
17 European Harmonization
PETERWALTON
Open University Business School, United Kingdom
PART V REPORTING ISSUES
18 Consolidated Financial Statements and Business Combinations
JAMESR. RATLIFF
New York University
19 FAS 133: Accounting for Derivative Instruments
JEFFREYB. WALLACE
Greenwich Treasury Advisors LLC
20 Accounting for the Effects of Inflation
HAROLDE. WYMAN
Florida International University
21 Asset Securitization
LISAFILOMIA-AKTAS
Ernst & Young LLP
22 Segmental and Foreign Operations Disclosures
LEEH. RADEBAUGH
Brigham Young University
DONNAL. STREET
University of Dayton
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