| 31. | Obstacles include excessive Japanese regulation, different accounting standards and cross shareholding.
|
| 32. | The time has come to close this gap in accounting standards.
|
| 33. | We know that most of the accounting standards in this case were broken.
|
| 34. | But that information was required by the Financial Accounting Standards Board.
|
| 35. | But in March, the Financial Accounting Standards Board changed the rules.
|
| 36. | Vivendi Universal reports earnings under both French and American accounting standards.
|
| 37. | They are progressively replacing the many different national accounting standards.
|
| 38. | This has beenaggravated by lax accounting standards and insufficient transparency.
|
| 39. | The FASB sets accounting standards under authority of the SEC.
|
| 40. | MIA's role in the promotion of international accounting standards, NEW
|
