ABSTRACT
Contabilidad-Confrontacion Futura,” Accountability: Desarrollo, Productividad, Interdisciplinariedad (Colombia), enero-febrero de 1999; “Confrontación Futura sobre Normas Internacionales de Contabilidad,” InterAméricA (journal of the Asociación Interamericana de Contabilidad), abril-junio de 1999, and in Enciclopedia de Contabilidad (Bogota: Panamericana Editorial, 2002), capítulo 22; extracts published as “The SEC: Rampant Speculation but What Happens Next?” in Accounting & Business (UK), February 1999; modified version published as “The IASC’s Core Standards: What Will the SEC Do?,” The Journal of Financial Statement Analysis, Fall 1998.
