16.16 PLANNED CERTIFICATION PROGRAM IN IAS/IFRS. The anticipated adop-
tion of IAS/IFRS throughout Europe and elsewhere has created a demand for high-
quality learning materials and training programs. The IASC Foundation Trustees are
developing programs to train and examine individuals on their skills in financial re-
porting under IASs and IFRSs. The programs would carry the certificate “ISACF-ap-
proved training.” Two levels of certification are envisioned: Application Level (Cer-
tification in IASs and IFRSs) and Advanced Level (Diploma in IASs and IFRSs).
SOURCES AND SUGGESTED REFERENCES
Alexander, David, and Simon Archer. 2002 Miller International Accounting Standards Guide.
Elsevier Science/Harcourt International, 2001, http://www.harcourt-international.com.
Choi, Frederick D. S., Carol A. Frost, and Gary K. Meek.International Accounting, 4th ed.
Upper Saddle River, NJ: Prentice Hall, Inc., 2002, http://www.prenhall.com/.
Deloitte Touche Tohmatsu.GAAP Differences in your Pocket: IAS and US GAAP. Deloitte
Touche Tohmatsu, 2002,www.iasplus.com.
Epstein, Barry, J., and Abbas Ali Mirza. Wiley IAS 2003: Interpretation and Application of In-
ternational Accounting Standards. New York: John Wiley & Sons, February 2003,
http://www.wiley.com.
Gernon, Helen, and Gary Kenneth Meek.Accounting: An International Perspective, 5th ed.
New York: McGraw-Hill Higher Education, 2001, http://www.mhhe.com.
Gray, Sidney J., Stephen B. Salter, and Lee H. Radebaugh.Global Accounting & Control: A
Managerial Emphasis. New York: John Wiley & Sons, 2001, http://www.wiley.com.
Haskins, Mark E., Kenneth R. Ferris, and Tom Selling. International Financial Reporting and
Analysis,2nd ed. New York: McGraw-Hill Higher Education, 2000, http://www.mhhe.com.
International Accounting Standards Board. International Accounting Standards (bound vol-
ume). Published annually by the IASB, London, http://www.iasb.org.uk.
International Accounting Standards Board. Comprehensive Subscription Service. Includes all
final Standards and Interpretations, Exposure Drafts, the annual bound volume, three newslet-
ters (IASB Insight, IASB Update, and IFRIC Update), and the Annual Review, http://www.iasb.org.uk.
Iqbal, M. Zafar. International Accounting. Mason, OH: Thomson/South-Western, 2002,
http://www.swcollege.com.
Mackenzie, Bruce, and Andy Simmonds. International Accounting Standards: A Guide to
Preparing Accounts, 3rd ed. London: AGB Professional Information, 2001,
http://www.abgweb.com.
Nobes, Christopher, and R. H. Parker (eds.). Comparative International Accounting, 7th ed.
Upper Saddle River, NJ: Prentice-Hall, Inc., April 2002, http://www.prenhall.com.
Roberts, Clare, Pauline Weetman, and Paul Gordon. International Financial Accounting: A
Comparative Approach, 2nd ed. Prentice-Hall, Inc., 2002, http://www.prenhall.com.
Saudagaran, Shahrokh M. International Accounting: A User Perspective. Mason, OH: Thomson/
South-Western, 2001, http://www.swcollege.com.
Stolowy, Herve, and Michael Lebas. Corporate Financial Reporting: A Global Perspective.
London: Thomson Learning, 2002, http://www.thomsonlearning.co.uk.
APPENDIX: CHRONOLOGY OF IASC AND IASB
PRE-1973 EVENTS LEADING TO FORMATION OF IASC
1966
Proposal to create an Accountants International Study Group is agreed to by profes-
sional accountancy bodies in Canada, the United Kingdom, and the United States to
develop comparative studies of accounting and auditing practices in the three nations.
16 • 20 INTERNATIONAL FINANCIAL REPORTING STANDARDS