Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee /Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.
Kirsch, Robert J.
"Evolution of the relationship between the U.S. financial accounting standards and the international accounting standard setters: 1973-2008,"
Accounting Historians Journal: Vol. 39
, Article 2.
Available at: https://egrove.olemiss.edu/aah_journal/vol39/iss1/2