Principles into Practice – key points

In April 2007, the Institute of Chartered Accountants of Scotland (ICAS) held a conference in co-operation with the American Institute of Certified Public Accountants to consider principles-based accounting and the challenges of implementation. The key points from this conference have been published by ICAS in a June 2007 report Principles into Practice – key points from the New York conference. More information is available on the ICAS website.