u.S.Securities and Exchange Commission
Philip R. lochner, Jr. Commissioner* U.S. Securities and Exchange Commission Washington, D.C.
THE U.S. ROLE IN ACHIEVING INTERNATIONAL HARMONIZATION OF ACCOUNTING STANDARDS
The 1Dth Annual SEC and Financial Reporting Institute Conference los Angeles, California
May 16, 1991
The views expresseCfllerein are those of Commissioner Lochner and do not necessarily represent the views of the other Commissioners or the Commission staff.