He’s come out of his shell in the past week, Sir David Tweedie, the chairman of the International Accounting Standards Board.
First he gave a speech to European politicians telling them (reassuringly for them) that he wasn’t the poodle of US accounting standards. Then he followed that up with comment for Reuters telling them that he believes the US approach to fair value (making it apply to a broader range of assets) would not be acceptable to the rest of the world.
In short he’s loudly asserting his independence – especially from American rule makers. That should go some way to appease European officials but, will it make them his biggest fans? I suspect Sir David is still a long way from that.
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