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ULS. Accounting: Creating an Uneven Playing Field? " Unda Kesar ‘eta’ Nita Ra, samp by sone bd Tel Wo eb, repented [se ion i i nabs oan at yea, ius! openers td sek tndng Tove lee USS actu gt “dria when poised is mumbo i tha Ute Slater, the S05 Son Seon tn bed ob aos ies fm an "Fist dean enough tore ct eyton a bikie ane cent ae bing ceciny se deals Bs Kad entre imc inceasny controversy surounds te ethos stung co. ‘mie fice Counc eave tsa eg ed ‘oe U3, compare npr ae ots avn pls el ‘Atbneempet ino spo snr fees sting i ga "ant ang fra he Und Stern reo the bls lng ye mee sy op is ‘Gites sny US, standards se mateo cman ano cos, tax dowergh ana compared ote eign emt Bae 6 {low Tha manne U.S compere con unves fyng fl sna fs SESuetheear eager arene es tng Gun nn gig a 2 stn ee pny th ne a ‘being eliminated, — bases Faria gene epeees pe soc el reg th mea ie ae ae epee Spee ee ace olan and ade ws ay mang sald be eunges Un ee ey Sefer auuauucszavenanene ny Sire cint neta equ anon pn seiner seen mete et us Sea he Spats coun rec Php Leche commis te rites and Exdunge Commision (SEG), euch oversees Ue sandarda Picadas batts eophenraeceacpateane Sra sa tec ae ‘i eouing s0 mck contoveny. anneal = a sngen sone tog ites ome ced cease oe rgees oe SRE aaaanmtninnenstads ee eee aa ee ee er ee eet eres Sonny Rereuch Founda sek “Aten entiation or greeted ‘among xt sacs wt Sorgen ‘eas a ey oar We Gort want the empl fsten te nathan Ter many yen, te Unied Sutey wes conscred the header tthe geht ic et ea tacts of thar ovm and exuding, pli sats ta demand ee io SS eae oe haaieceie mat canae marie y ete ieareeecnereeremmptecn ee ae alae ats Seether estan ete cas ire east mrceaae oe, 30 ope rete eng Sunde $26 Sakmann cone er St the anes “Supeme Coat Ft Sects [lunches brad ngy to wayato edie Ue sompleniy ach cect ic Ti eve pel rote Se mundane eae ‘See bi at er and ew en compules seng pte sock and onde in the United Staten, «pn some anend seaake oe {ng requieents: Morerrer becuase, US compas ars fave 0 spend co macho cane up wth stats vcr hens they say would be Ete pent urktng or prodecton ey et ‘ang rambers eke tem ook srl franca eae ee you have an intatonal maktpice, wth compares dean ‘many comin alah aire sunt sce Gee ne “iat we all hope for is more specie En the pes eae United Sates is spertingon shel poying Bld [Ot pics Intro te SC reve se Gomes rue reling to counting for income ta postetiement niployment bases rb ‘tnd enc: Th rns 2 by he Bran Acar see (ASD) pinay Brand erinanton the SEC techies nae ee ‘Secunkingsandata st Some teen FASS glows, compote exetves smote ai out ofthe tm nes Tae i's ror Encines, Cstank Chaim Jahn 6. Reed sys hat whe he es crak Wold owes dover Io “mending franca fering nee a ‘Ute tts hat taken sane srows spe thf won coer "Reed hed of the Buiess Rounds takes oe soon ke, ‘has been ate vice upg elon af these sandords syn ey a ‘Bore thortal than pragma mearues fs company’s pene od [Produce many esau obleny inverse cee Pi [A58ye e t e faclde o mae ‘ina data compart song sia companies and oregano pons {o dace te tre cos ad iva ip tacc oe tee a gency bopged down by tcl det, “Tne EADS wil comprmive anythin fo chic pony. una ne “or eample,»Pentig re on accounting fo rettomen benefits oer than pensions would eure compares ar he tne an a ee ‘bok the present and fate cox of bens sach as Sein ne ee coverage fv eoioys ate veltemeat he erin cone sae amy elace sheets astm coimted et mne he fe Thi could rev we drama changer cotta” ‘contdes atop economist atthe SEC. ihn ne need ea ti US. Aacaning Citing a Une ping Ang esd to beter depiction of ety tc by tees and he shareholders ‘Among the most serve terol accountng les US. compa essay needs odresing W how goon meseed Batok ise foe a seed ees vob ores sgh ue Cairn coe ‘poteintcaad crsnencne pamneeons Shireen acasaares ae ce wolfete att in at ag eden re cpr ce tase Sie ee ay tenets iis ta cha ere th tncy eta Weide uate a wenn "i earn rene atta ei pana cage sei eg ce gu eh gee ‘Spel ae mea ee ieee eri yg a nett “ilo econ secu mgt a sepa te i ce icing ati oat ee ml See sce heat Py eee tae ey rt es Oa ap see cee re liste of US. sundadsssng ut when pressure ibid oe sia es re eg Seen aera Sn erase set EesSie meric opatonsnat ae r Eee BCR tatty on wt ne so rl pte tte ton Lie Be eaten ee ak = Gane pm ttn Side is ir ttre y RGN. diene tousmamentneren, mir res mcmama Cea noe rh al sie FDS cena tere eco peso mnatat ts tn aoe hn Sie armeteeemien erates Eset nenoneomacoren cng ever EE st et eet ge rhe demand for dein US. dsdowur ba een sh by the highly cremate gen bene tc Sie erie Seti eh tore pec gn snc ieee nchetonatasfeeemny soon ltr alan teed actewe coi soe tnt wg tte tes ey Crm wy, "He wd Ee ‘Fame degree of vececy to more comnpice diocure.” ieee tantra Ea cy cag normed cep meas Sepa ac ecacet Soe s a cibatiian eehasreecrrat Sipentclhebeines cana atin ee aie fore mene nang nas “i da nad compre sounds tom cn oc synch aa Sigman eae rece aptt ap etn Os rises ye get nme de Sn we ae ae sein tinal reson yey ak ee ng, ‘Prare of how ssonamis can bcc one Fe U5. mig Cg Une yn Ft SRE 29 tent pn cnet ies i, ee sin tnt tie arent eee ‘itd Wend lon probs In, the FAS ts tne see roernaeiore coma acenesae et Fi tn eda teense sin a al ent ts teeta Sivan nee ee ap, seinen Sette ‘en soa Sciurtasae e ‘ats the bu or US. stindards— is mo tnely hough toch te ets rece agerhart teste etna” iit eae eens nh "Gees mt wegen ctl yeas ten ete posers i oe Bouts a cguly cesta the wen oat Bad sls Se once ee Sepa at as idasty enteutves say rating to ret tne Sey cues te a mata ae Siesta aatinecar yea net te Mee cia hn il Sta entero we eo cn et Ect ttn creas ree eet: tae ea Svein ence aaa eae Sepuecelecat peony ae tps apie cy ee eee jas esa Sermo sore Co ae eo i SSS See ces mee Pn ar ep tem nd te sinomateae eae ana Seg SE eee soc "fe of cnt nk ro Sega le er. euaieaeaerme ten sebastien ramen rte seoriniciare cee me electro ay yin etry Bounds, she conc, “We makeup our own Many connie would Keo we opnata bags are nrg ik ‘Eng hops Bat SBC ene re en ae STrlng at year Opsonscan be cooly eyaremisied ese Soe in” loa ca ate ely oped cating msi auch salt of potential voatity o opening Trl ct denn pr oom wing many “Fie Gnanel scuntng tae anedcwaret eis wort tenia anton wert the sxuning ro weno ee to ‘eNipe eu ye Une Ss oa he eatin cnmaniy oe yes aay trom fa stance ugh the FASE ad he Inconel pose ogee tetas snot thy mun art wos ee Sep ce pleted pete te Unied Seba may see ee ferent ecg a mach agers en ter gusans w rl e Poe eS ‘pen destino Hoover panna he Pach seg Boss te commending sory pup mee he FASO ‘de inset oars ene Shae seek ‘ting ces anda up ola conten “Ortay face ‘ruler he consions danny sata sece nahes eet “he pla seas fr thw answers tot sone dine em

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