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miércoles, 28 de junio de 2017

My piratical assault on the IASB Warship (or “The IASB Treasure [?] Chest of Speeches”)






Three weeks ago, on June 7, I sent a message to the IASB (International Accounting Standards Board) asking whether or not I could translate their speeches and place them on my transcriptions blog.  Five days later there was no reply yet, and the speeches were no longer available at their website.  This was either an astonishing coincidence or an overreaction to my inquiry, as though they had gone into a panic attack, fearing that I would grab them and run.  I guess no one will ever know why the IASB sequestered the transcriptions of its own speeches. 

On June 7 I had downloaded 26 of them and the entire list, which encompasses a period of 14 years from the year 2013 to the present.  It includes nearly 100 speeches, only one of them with a translation (to Spanish), and three interviews.  Now the URLs on the list were no longer functional.  They all led to a 404 error page that says (links are underlined):

Sorry -- Your document or page cannot be found

We have upgraded ifrs.org, and we advise you that you locate the page that you require here and reset your link.

Should you not find the content that you are looking for, you can view our archive site.

The new site contains all active IASB projects and some recently completed projects.  If you wish to view any other completed project[s] you can view them here.

Please report the broken link to us via webmaster@ifrs.org, stating the webpage that the broken link appeared on and what you were looking for.


The speeches are not  to be found in the said "archive site" either.  Unexpectedly, a Net search on the titles of the speeches followed by the phrase "iasb speech" allowed me to rescue several additional speeches (nearly 20).  This was possible because I had the titles with me, and two websites, dart.deloitte.com and www.iasplus.com, still display those other speeches.  (Translations, however, are copy-righted.)  So, the"assault" involves only the list and some speeches as might not to be found freely available elsewhere anymore.  I am pathetically harmless.  Back in the late 70s, when IBM cards were still being used, I took a two-year programming course (COBOL, FORTRAN, Assembler [the IBM machine language], PL/1), but eventually I put aside this pursuit and never went back to it, so that if I ever wanted to be a hacker or a cracker I would have to learn new computer languages.  Someone in his mid-sixties and on the way out is not likely to do so.

I came across the IASB website while researching the International Financial Reporting Standards (IFRS), which the IASB strives to foist on the world, having added recently to the blog my transcriptions of two lectures on the IFRS.  There are three speeches relating to the Securities and Exchange Commission (SEC), which is involved in the federal crime of "insider trading", as denounced by former SEC lawyer Gary J. Aguirre, who has a website of his own.  The present blog includes my transcription of a Radio Netherlands Worldwide interview with Aguirre.  So far I have been unable to read those three speeches, but I see no clue that would suggest that the IASB is doing something about it, even as it claims to promote "honest capitalism" and "transparency".  Those who own and control everything belong to one and the same kettle of fish.  The aforementioned pair of speeches was broadcast on television in 2010 and I watched them out of mere curiosity, but now I have had time to do some thinking and have been asking myself whether or not the IASB has a hidden purpose.  In a free-market economy, whenever someone says that he or she works for the common good it behooves one to have doubts about their apparent intentions.

The entire list is being placed here, and any of the 43 speeches in my collection will be sent to whomsoever has been unable to find them anywhere (like, maybe, in the Deep Web or the Dark Web, which I have never explored).  They are all in the PDF format but can be sent, if necessary, in a simple text version pasted onto a "Word" (Microsoft) document.  Links are in bold-faced type.  The original version of the list is in table format with two columns, "Date" and "Speech", and so it was necessary to modify the way the data are displayed.  Spelling lacks consistency because both the British and American versions are used (capital letters in the titles of the speeches, etc.), and this has been left "as is", but not the very few wording errors.  There is also minor negligence in the use of place names.   




Speeches



Please note that this page is a historical reference and may feature people who are no longer IASB members or Trustees.  View an up-to-date list of IASB members and an up-to-date list of Trustees.




2017

April

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking in New York: 'The IASB and Integrated Reporting'

March

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking in Riyadh, Saudi Arabia: 'Trust, accountants and the economy'

January

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at the SAFA CFO Conference in Dhaka, Bangladesh: 'Financial reporting in a digital world'




2016

December

12 December: Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB) , with his opening remarks at the 6th Symposium on Accounting Research, organised by Autorité des normes comptables (ANC) in Paris, France: 'Performance reporting and stability'

8 December: Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at the Instituut voor Pensioeneducatie in Rotterdam: 'The pension liability: low interest rates are no free lunch'

6 December: Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at the annual AICPA conference in Washington, DC, US: 'Safery in GAAP numbers'

November

IASB Chairman Hans Hogervoorst speech to the joint IFRS Foundation/JDCCPP conference in Lima, Peru: 'The benefits of IFRS Standards to emerging economies'

Discurso pronunciado por Hans Hoogervorst, presidente de IASB, en la conferencia conjunta de la Fundación IFRS y la JDCCPP celebrada en Lima (Perú): 'Los beneficios de la Normas NIIF para las economías emergentes'


September

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at the EY IFRS Kongress in Berlin: 'Latest developments and future focus'


August

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at the joint IFRS Foundation, PAFA and ICPAK Conference in Nairobi: 'Latest developments and future focus'


June

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at the IFRS Foundation Conference in Zurich: 'Better communication

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at Comissao do Mercado de Valores Mobiliários (CMVM) Conference in Lisbon: 'Living on borrowed time'


May

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at the Annual Conference of the European Accounting Association in Maastricht: 'Performance reporting and the pitfalls of non-GAAP metrics'


March

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at the workshop on 'Experiences of IFRS Implementation in Developing Countries' in Hanoi, Vietnam: 'IFRS Standards and Vietnam'


January

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at the European Parliament in Brussels, Belgium: 'Introductory comments to the European Parliament'




2015

December

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at the AICPA conference  in Washington, DC, US: 'IFRS: 2015 and beyond'


November

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at the Rivista dei Dottori Commercialisti ('Journal of Chartered Accountants') and the Milan Chapter of Chartered Accountants conference in Milan, Italy: 'Ten years on, what have we learned?'


October

Lynn Wood, IFRS Foundation Trustee, delivering a keynote speech at the Australian Finance & Treasury Association Annual Conference in Melbourne, Australia: 'Financial reporting in the global economy: Facilitating better business and investor decision-making'

Michel Prada, Chairman of the Trustees of the IFRS Foundation, delivering the opening remarks at the Trustee stakeholder event, Beijing, China: 'Opening remarks'

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), speaking at the joint IFRS Foundation and HKICPA conference  in Hong Kong: 'The big question of measurement'


September

Michel Prada, Chairman of the Trustees of the IFRS Foundation, delivering the opening remarks at the IFASS meeting, London, UK: 'Roles and responsibilities in accounting standard-setting'

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), delivering the opening speech at the World Standard-setters meeting,  London, UK: 'Working in the public interest'

Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), at the ICAEW-IFRS conference, London, UK: 'Preparing for the expected: implementing IFRS 9'

Michel Prada, Chairman of the Trustees of the IFRS Foundation, at the Eurofi Financial Forum: 'Success criteria of global standards'


June

Mary B. Tokar, IASB Member, at the Accounting and Management Information Systems (AMIS) Conference in Bucharest, Romania: 'What kind of accounting standards should we write?'

Michel Prada, Chairman of the IFRS Foundation Trustees, at the IFRS Foundation conference in Paris, France: 'IFRS Foundation Conference Opening remarks'

Hans Hoogervorst, IASB Chairman, at the IFRS Foundation conference in Paris, France: 'Historical cost versus fair value measurement: les extrêmes se rejoignent'

Takatsugu Ochi, IASB Member, at the 'Workshop for regulators on the IFRS Taxonomy' in Tokio, Japan: 'Welcome address'


April

Philippe Danjou, IASB Member, at the 'Financial Reporting and Financial Markets New Trends' Conference in Madrid, Spain: 'Financial Reporting and Financial Markets'

Hans Hoogervorst, Chairman of the IASB, at the IFRS Foundation Trustees stakeholder event in Toronto, Canada: 'Financial reporting standards for the world economy'


March

Hans Hoogervorst, Chairman of the IASB, at the Korean Accounting Review International Symposium,  Seoul, Korea: 'Mind the Gap (Between non-GAAP and GAAP)'

Hans Hoogervorst, Chairman of the IASB, at the NAPF Investment Conference  in Edinburgh, Scotland: 'Bad accounting breeds bad policies'


February

Hans Hoogervorst, Chairman of the IASB, at a conference organised jointly by the IFRS Foundation and KPMG in Mumbai, India: 'IndAS: A Big Step Forward'

Hans Hoogervorst, Chairman of the IASB, at the IFRS Foundation Trustees stakeholder event in Zurich, Switzerland: 'Switzerland and IFRS'




2014

December

Speeches by Tak Ochi, IASB Member, Joji Okada, IFRS Foundation Trustee, and Goro Kumagai, IFRS Advisory Council member, at the Nikkei Symposium in Tokio, Japan: click here

Prepared remarks by Ian Mackintosh, Vice-Chairman of the IASB, delivered at the AICPA SEC conference in Washington, USA: Read the remarks and view the slides

Opening remarks by Hans Hoogervorst, Chairman of the IASB, to the European Parliament in Brussels, Belgium: 'Building a credible Capital Markets Union'


November

Michel Prada, Chairman of the IFRS Foundation Trustees, at a seminar hosted by the Korean Accounting Standards Board (KASB), Seoul, Korea: 'Korea and IFRS'

Michel Prada, Chairman of the IFRS Foundation Trustees, at the Shanghai National Accounting Institute: 'Accounting, markets and global economic growth'

Michel Prada, Chairman of the IFRS Foundation Trustees, at a seminar hosted by the Korean Accounting Standards Board (KASB), Seoul, Korea: 'Korea and IFRS'

Michel Prada, Chairman of the IFRS Foundation Trustees, at a meeting of FASF stakeholders, Tokio, Japan: 'Japan and global standards'

Ian Mackintosh, Vice-Chairman of the IASB, London, 10 November 2014: 'The Maturing of IFRS'


October

Michel Prada, Chairman of the Trustees, at the UNCTAD Conference on International Standards for Accounting and Reporting, Geneva, 15 October 2014: click here

Hans Hoogervorst, Chairman of the IASB, at the IOSCO 2014 conference: 'Keeping capitalism honest'


September

Hans Hoogervorst, Chairman of the IASB, at the IFRS Conference, Tokio: 'The dangers of ignoring unrealised income'


August

Ian Mackintosh, Vice-Chairman of the IASB, at the Joint IFRS Foundation and SAICA Conference in Johannesburg, South Africa: 'Are truly global standards achievable?'



July

Michel Prada, Chairman of the Trustees, London: opening remarks at the Tommaso Padoa-Schioppa Memorial Lecture


June

Ian Mackintosh, Vice-Chairman of the IASB, at the IFRS Foundation conference, London: 'Turning back the clock?'

Philippe Danjou, IASB member: opening remarks at the OECD round table on long-term inversting, Singapore


May

Hans Hoogervorst, Chairman of the IASB, at the IFRS Conference, Singapore: 'Charting progress towards global accounting standards'

Ian Mackintosh, Vice-Chairman of the IASB, at the Manchester Business School: 'The Importance and Challenges of Establishing Standards for Global Finance'


April

Michel Prada, Chairman of the Trustees: keynote speech at the IFRS Foundation Trustees meeting stakeholder event in Sydney, Australia

Hans Hoogervorst, Chairman of the IASB, at the Kern Spencer Memorial Lecture in Sydney: 'Accounting and moral hazard'



March

Michel Prada, Chairman of the Trustees: 8th Annual Forum of the Gulf Cooperation Council Accounting and Auditing Organization in Riyadh, Saudi Arabia

Hans Hoogervorst, Chairman of the IASB, at the Asia-Oceania Regional Policy Forum, New Delhi: 'Closing the accounting chapter of the financial crisis'


February

Hans Hoogervorst, Chairman of the IASB, at an Accounting Standards Board of Japan (ASBJ) seminar in Tokio: 'Defining Pprofit or Loss and OCI … can it be done?'




2013

December

Hans Hoogervorst, Chairman of the IASB, at the AICPA 2013 Conference on current SEC and PCAOB Developments,  Washington, DC: 'Opening remarks, 2013 Conference on current SEC and PCAOB Developments'

Hans Hoogervorst, Chairman of the IASB, at the Joint ICAEW and IFRS Foundation Financial Institutions IFRS Conference, London: 'Why the financial industry is different: The relevance of current measurement for the financial industry'

November

Michel Prada, Chairman of the Trustees, at the Financial Accounting Standards Foundation in Tokio, Japan: 'À la carte accounting will not deliver globally consistent standards'


October

Michel Prada, Chairman of the Trustees, at the IFRS Foundation Trustees meeting, Frankfurt: 'The bumpy path towards global accounting standards'


September

Hans Hoogervorst, Chairman of the IASB, at the World Standard-Setters Conference, London: 'Strengthening institutional relationships'

Hans Hoogervorst, Chairman of the IASB, Berlin: 'Europe and the path towards global standards'


June

Hans Hoogervorst, Chairman of the IASB, at the IFRS Foundation conference, Amsterdam: 'Breaking the boilerplate'

Hans Hoogervorst, Chairman of the IASB, Hong Kong: 'Are we there yet?'


April

Hans Hoogervorst, Chairman of the IASB, London: 'Buy-and-hold should not mean buy-and-hope'


March

Hans Hoogervorst, Chairman of the IASB, at the IAI-AFA International Seminar, Jakarta, Indonesia: 'IFRS and Indonesian Accounting Standards 2013 and Beyond'


January

Hans Hoogervorst, Chairman of the IASB, at Cass Business School, London: 'The search for consistency in financial reporting'




2012

December

Hans Hoogervorst, Chairman of the IASB:opening remarks at the AICPA Conference

November

Hans Hoogervorst, Asia-Oceania office, Tokyo: 'Dispelling myths about IFRS '

Hans Hoogervorst, Chairman of the IASB, speech at the London School of Economics, 2012: 'Iaccounting Harmonisation and Global Economic Consequences'

Michel Prada, Chairman IFRS Foundation Trustees, Tokio: opening remarks, Asia-Oceania office

October

Michel Prada, Chairman of the Trustees, speech at the UNCTAD conference in Geneva

September

Hans Hoogervorst, Chairman of the IASB, Brussels, 2012: 'The Concept of Prudence: dead or alive?'

June

Michel Prada, Chairman of the Trustees, speech at IFRS Foundation Conference in Frankfurt

Hans Hoogervorst, Chairman of the IASB, Amsterdam, June 2012: 'The imprecise world of accounting'

Hans Hoogervorst, Chairman of the IASB, speech at the 3rd Conference on Accounting, Financial Reporting and Corporate Governance for Central Banks

April

Hans Hoogervorst, Chairman of the IASB, speech at the IFRS Taxonomy Annual Convention 2012

Hans Hoogervorst, Chairman of the IASB, speech in South Korea, April 2012

March

Hans Hoogervorst, Chairman of the IASB, at the Consejo Mexicano de Normas de Información Financiera (CINIF), Mexico City

January

Hans Hoogervorst, Chairman of the IASB, at Ernst & Young IFRS seminar in Moscow, Russia



2011

December

Hans Hoogervorst, Chairman of the IASB, at AICPA Conference on current SEC and PCAOB developments

October
Harvey Goldschmid, Trustee, speech at the American Institute of CPAs (AICPA)/IFRS Foundation conference, held in Boston, USA: 'U.S. Incorporation of IFRS is a National Imperative'

Hans Hoogervorst, Chairman of the IASB, addresses the American Institute of CPAs (AICPA)/IFRS Foundation conference, Boston, USA

Hans Hoogervorst, Chairman of the IASB, addresses the Economic and Monetary Affairs (ECON) Committee of the European Parliament

July

Hans Hoogervorst, Chairman of the IASB, in Beijing: 'China and IFRS - an opportunity for leadership in global financial reporting'

May

Prabhakar Kalavacheria ('PK'), IASB member, 'Convergence in India - IASB's perspective'

March

Sir David Tweedie, former IASB Chairman, addresses the US Chamber of Commerce

February

Hans Hoogervorst, Chairman of the IASB, addresses the European Commission Conference on the Objectives of Financial Reporting




2010

December

Harvey Goldschmid, Trustee, speech at a FEI conference: 'IFRS at a crucial crossroad'

August

Interview with Trustee Chairman Tommaso Padoa-Schloppa




2009

May

John Smith, IASB member, speaks at the European Commission Conference: 'Financial reporting in a changing world'




2008

May

Interview with Trustee Jeff Lucy

Interview with Trustee Pedro Malan

April

Gerrit Zalm, Trustee Chairman, prepared statement before the Economic and Monetary Affairs Committee of the European Parliament

January

Sir David Tweedie, former IASB Chairman, addresses the Empire Club of Canada




2007

July

Bertrand Collomb, Trustee Vice-Chairman, prepared statement before the Open Coordinators Meeting of the Economic and Monetary Affairs Committee of the European Parliament




2006

September

Samuel A. DiPiazza Jr. speech at the World Standard-Setters meeting: 'IFRS -- a view from a Big 4 Firm'




2003

June


Paul A. Volcker, Trustee Chairman, Testimony before the U.S. House of Representatives Committee on Financial Services