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Lai, Managing Partner, Deloitte & Touche, Taipei, Taiwan James Wu, Partner, KPMG Peat Marwick, Taipei, Taiwan Robert Roussey, Partner, Arthur Andersen Corazon de la Paz, Chairman and Senior Partner, Price Waterhouse, Manila, Philippines J. Glenn Whaley, President, Certified General Accountants Association of Canada (CGA) Hiroshi Nakachi, Vice President, Japan Institute of CPAs Tatsumi Yamada, IASB member, Japan Kurt Ramin, Commercial Director, IASB, united Kingdom Alex Bogopolsky, Chief of Party of USAID, Russia (*,, . H J L ò ô ö ê ì ü   \ ^  ’ È Ê  : < v x ¬ ® â ä RTŠŒÆÈüþ8:pr¦¨ÜÞNPŠŒÀÂüþ4:Z\j¬¾Ù,`1a1b1d1e1g1h1j1k1n1o1úöòúöúöòúöòúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöúöðöéáÝáÝáÝáÝéhüJajhüJaU hu­hŽZUh)qÀhu­ hu­o(Q*,. 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Higo, Managing Partner – Hawaii, Deloitte & Touche LLP, U.S.A Robert Chiu, Partner, Grobstein, Horwath & Company LLP, U.S.A. Nurul A’in Binti Abdul Latif, PricewaterhouseCoopers, Malaysia Ruhaya Atan, MAREF, Malaysia Rochelle Bradley, FCPA, Australia Paul Chan, International Federation of Accountants, U.S.A. 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