Accounting Convergence:

The Impact of IFRS on the Investor

Accounting Convergence:

The Impact of IFRS on the Investor

September 25, 2008 - 10:00 AM EDT

With the increased pressure of regulatory committees and the credit crisis continuing to be of paramount concern, institutional investors need to better understand the impact that international financial reporting standards (IFRS) and requirements for transparency and risk disclosure can have on portfolio decisions.

On this webcast, RiskMetrics Group will continue the discussion on accounting convergence and the economic impacts of adopting international financial reporting standards (IFRS) around the world.

Please join respected professor and author, Christian Leuz of the University of Chicago, Graduate School of Business and Marc Siegel, Head of Accounting Research and Analysis for RiskMetrics Group, as they discuss the key issues related to accounting convergence. Professor Leuz will discuss the findings of his recent study, “Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences,” and its impact on the institutional investor.

Issues to be discussed include

• The capital-market benefits of using IFRS
• The importance of firms’ reporting incentives and countries’ enforcement regimes for the quality of financial reporting
• The challenges facing U.S. companies as they get ready for IFRS.