ࡱ> DFCg Ro1bjbjVV24r<r<: <<8 ,l&&&&&nnn$E:BQnnnnnB&&Hn&&n&B@َT01*118nnnnnnnBBnnnnnnn1nnnnnnnnn<, h: DN1N*Y0W:SVEONxON~ N*Y0W:SVEONxO/fVEw Tvf[/gxO 1989t^10 g1uVR]]z'Yf[_eR!hSid CraigFUf[bRR Nkt^Qc[S_ N]bR>NR 22 J\0Ov;Ne/f:NXۏN2m*Ys^ m0W:STV[0 0W:SOf[TONNN[NONRvvN tcON*N͑vs^S0 (WǏSv 22 t^̑ O(WNN*Y0W:S:N;NvNLuY*NV[00W:SS_ ObRUSMOR+RSbNVR]]z'Yf[_eR!h0R]]z'Yf[S\R!h0R]'Yf[lnR!h0YZ7Y'Yf[l?R!h0XTVzt]f[b0o'Y)RNv[X\,gt]'Yf[0epQeYTXT'Yf[0]#WOW'Yf[0SN'Yf[0S~n'Yf[0V^N'Yf[0lV1gbR'Yf[0 legN'Yf[I{N*YV[T0W:Svw T'Yf[SRb'YlQO^OSOCGA 0S~nO^lQOI{O~~0 SJ\ONOegNLuя 50 *NV[0s^GWǏ 300 TOvsQN[Nf[ SbVEw TOYec0VEw TOg R0NLuLؚB\[XT0OQR6R[0f[/gTLNO~~v;N-^N0VEO^NR@bvTONNNSYYv?e^ؚB\[XTfS RǏُ*NO0 DN2SJ\O`Q t^N >NR0Wp SONpe SOV[pe OU_(uepe 1989 VR] 150 17 67 1990 Rb'Y)nTNS 220 26 93 1991 VYZ7Y 250 30 126 1992 epQ<\N 250 31 118 1993 XTXTW 450 30 102 1994 S~nSS 500 36 117 1995 V\ 400 36 111 1996 Rb'Y)nTNS 300 32 118 1997 lVf7 420 33 118 1998 VYZ7Y 435 35 120 1999 o'Y)RNX\,g 420 40 140 2000 -NVSN 400 40 140 2001 ]̑~pQbS 400 50 150 2002 VmIgw 400 30 180 2003 lVf7 300 30 140 2004 V\ 320 33 130 2005 epQ`up 355 30 230 2006 VYZ7Y 350 31 205 2007 legN TaW 365 25 179 2008 lV]Ξ 300 39 208 2009 Vbe~Re 240 37 143 2010 o'Y)RNfXpQ -- -- -- DN3SJ\Ow TSONN~ f[Luw Tf[ Michael Diamond, Past President, American Accounting Association Jan Williams, Past President, American Accounting Association Andrew Bailey, Past President, American Accounting Association Katherine Schipper, FASB member Gerhard Mueller, Past President, American Accounting Association Arthur Wyatt, Past President, American Accounting Association and Former Chairman, International Accounting Standards Committee Gary Sundem, Past President, American Accounting Association and Former Editor, Accounting Review Rashad Abdel-Khalik, Former Editor, Accounting Review Dan Thornton, Past President, Canadian Academic Accounting Association Sidney Gray, President, International Association for Accounting Education and Research Seongjae Yu, President, Korean Accounting Association Frederick Choi, Editor, Journal of International Financial Management and Accounting Chee Chow, Editor, Journal of Management Accounting Research Roger Willett, Past President, Accounting Association of Australia and New Zealand Michael Bradbury, Past President, Accounting Association of Australia and New Zealand Ken Moores, Past President, Accounting Association of Australia and New Zealand (AAANZ) Eiichi Shiraatori, Former Chairman, International Accounting Standards Committee Terry Shevlin, Senior Editor, Accounting Review Jerry Trapnell, Executive VP & Chief Accreditation Officer, AACSB International TJ Wong, Director, Center for Institutions & Governance, Chinese University of Hong Kong, Hong Kong Rich Flaherty, Dean, College of Business, University of Nevada, Las Vegas, U.S.A Roy Savoian, Dean, College of Business, Central Washington University, U.S.A. [RLuw TNN Fayez Choudhury, Vice president & Controller, World Bank Gary Perlin, Senior Vice President, World Bank Arthur Wyatt, Partner, Arthur Andersen Rick Elam, Past Vice President - Education, AICPA Jong Nam Lee, Past President, Korean Institute of CPAs Moon Ho Song, Managing Partner, Price Waterhouse, Seoul, Korea Sir Bryan Carsberg, Past Executive Secretary-General, International Accounting Standards Committee Chia Ming Huang, Past President, National Federation of CPAs Associations of Republic of China Jules Muis, Vice President and Controller, World Bank Karel Van Hulle, Chief Accountant for the European Commission Douglas Oxley, President, Confederation of Asian Pacific Accountants (CAPA) Erik De Lembre, Partner, Ernst and Young, Brussels, Belgium John Denman, Research Director, Canadian Institute of Chartered Accountants Raja Arshad Bin Raja Tun Uda, Past President, Malaysian Institute of Accountants and Executive Chairman, Price Waterhouse, Kuala Lumpur, Malaysia Peter Agars, President, International Federation of Accountants (IFAC) and Partner, KPMG Peat Marwick, Melbourne, Australia C.K. 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   \ ^  : < v x RT8:prNP4:Z\j,`1a1b1d1e1g1h1j1k1n1o1hJajhJaU huhZUh)qhu huo(Q*,. J L   ^  < x T:rgduP6:\l7w.])gdmgduB 4%]Yc'dF:gdu:dLpQ,,,-&-k---.N.../`////0=0[000gduTae Sik Suh, President, Korean Institute of Certified Public Accountants, Korea Jeong-Soo Suh, CFO & Vice President, Korea Telecom, Korea In-Man Song, President, Korean Accounting Association, Korea Behdad Nowroozi, Corporate Governance Coordinator, East Asian Pacific Region, Wor ld Bank Suk-Sig Lim, Vice Chairman, Korea Accounting Standards Board, Korea Karel Van Hulle, Head of Unit, European Commission Warren Allen, Partner, Ernst & Young, New Zealand John Key, National Party Spokesman on Finance, New Zealand Jane Diplock, Chairperson, Securities Commission, New Zealand Bruce Hassall, Partner (Assurance), PricewaterhouseCoopers, New Zealand Paul H. Higo, Managing Partner Hawaii, Deloitte & Touche LLP, U.S.A Robert Chiu, Partner, Grobstein, Horwath & Company LLP, U.S.A. Nurul Ain Binti Abdul Latif, PricewaterhouseCoopers, Malaysia Ruhaya Atan, MAREF, Malaysia Rochelle Bradley, FCPA, Australia Paul Chan, International Federation of Accountants, U.S.A. Raymond Corray, BDO Binder, Malaysia Ahmad Mustapha Ghazali, Deloitte & Touche, Malaysia Johan Idris, KPMG, Malaysia Raymond Madden, ICAEW, United Kingdom Lee Min Onn, KPMG, Malaysia Dato Johan Raslan, PricewaterhouseCoopers, Malaysia Michael Wells, International Accounting Standards Board, United Kingdom Nor Shamsiah Mihd Yunus, Central Bank of Malaysia, Malaysia     00"1`1a1c1d1f1g1i1j1l1m1n1o1gdu0182P. 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