PricewaterhouseCoopers public policy
spokesperson Pauline Wallace says one of the good things to come
out of the financial crisis has been increased dialogue between
regulators and accounting standard setters.
But the co-operation does not seem to be
across the board.
Adair Turner, who chairs the UK banking
regulator, says that while the International Accounting Standards
Board has been sympathetic to the need for dialogue with prudential
regulators, the US Financial Accounting Standards Board remains
adamant that it is responsible for the needs of investors
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