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Convergence: Challenges, Controversies and Collaboration
David Van Zandt

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Creation of World Wide Accounting Standards: Convergence and Independence
David S. Ruder, Charles T. Canfield, and Hudson T. Hollister

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Setting a Global Standard: The Case for Accounting Convergence
David Tweedie and Thomas R. Seidenstein

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The Use of International Accounting Standards in the European Union
Alexander Schaub

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International Convergence of Accounting Standards-Perspectives from the FASB on Challenges and Opportunities
Robert H. Herz and Kimberley R. Petrone

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A Securities Regulator Looks at onvergence
Donald T. Nicolaisen

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Convergence and the Implementation of a Single Set of Global Standards: The Real-Life Challenge
Mary Tokar

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The Japanese Issues and Perspective on the Convergence of International Accounting Standards
Mitsuru Misawa