Last month's column revealed how senior officials from the IFRS Foundation and the International Accounting Standards Board badgered Securities and Exchange Commission Chair Mary Jo White to find funding from someone, anyone, affiliated with the United States. Unlike her predecessor, Mary Schapiro, White relented and, we think, ill-advisedly redirected pressure onto the Financial Accounting Foundation, eventually extracting a $3 million contribution in January. In our view, this action amounts to an avoidable and regrettable breach in the commission's duty to preserve and protect the Financial Accounting Standards Board's independence and due process. We also suspect that diehard proponents of International Financial Reporting Standards misinterpreted this gift as breathing new life into their moribund hope that the IASB can replace FASB as the designated standard-setter for the United States.
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机译：上个月的专栏文章揭示了IFRS基金会和国际会计准则委员会的高级官员如何给证券交易委员会主席玛丽·乔·怀特（Mary Jo White）签名，以从与美国有关联的任何人那里寻找资金。与她的前任玛丽·沙皮罗（Mary Schapiro）不同，怀特宽容了，我们认为，不明智地将压力转移给了财务会计基金会（Financial Accounting Foundation），最终在1月份提取了300万美元。我们认为，此举违反了委员会维护和保护财务会计准则委员会的独立性和正当程序的职责，这是可以避免且令人遗憾的违反。我们还怀疑，国际财务报告准则的顽固支持者误解了这份礼物，使他们垂涎三尺，希望国际会计准则理事会能够取代美国财务会计准则委员会成为美国的指定标准制定者。
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