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(Click for frequent words.) 72 IASB 66 FASB 66 Accounting Standards 61 AcSB 60 IAS# [002] 59 Financial Accounting Standards 59 IAASB 58 Financial Reporting Standards 57 Reporting Standards 57 Board AcSB 57 Governmental Accounting Standards 56 Reporting Standards IFRS 56 IFRSs 55 FRS# 55 GASB 55 IFRS 55 Accounting Standards IAS 55 Auditing Standards 55 Board IASB 54 Financial Reporting Interpretations 54 FASB IASB 54 Corporate Governance Code 54 Leslie Seidman 53 Exposure Draft 52 accounting rulemakers 52 Auditing Practices Board 52 CICA Accounting Standards 51 Michael Crooch 51 Chartered Accountants CICA 51 IASC Foundation 51 IASB FASB 51 Securities Regulators CESR 51 Accounting Standards Board AcSB 51 Basel Accord 50 Prudential Regulatory Authority 50 Handbook Section 50 Stewardship Code 50 IVSC 50 XBRL 50 GNAIE 50 CICA Handbook Sections 50 ASBJ 49 Financial Stability Board 49 Valuation Standards 49 Board FASB promulgates 49 Robert Herz 49 AAOIFI 49 actuarial profession 49 EFRAG 49 accountancy profession 48 Basel III 48 Banking Supervision 48 Financial Institutions AAOIFI 48 FASB Emerging 48 SORP 48 adopting IFRS 48 Actuarial Standards 48 HFWG 48 Solvency II 48 GAAPs 48 Board GASB 48 CICA Handbook 47 Actuarial Profession 47 HFSB 47 CICA issued 47 Reporting Interpretations 47 IFAC 47 Pensions Regulator TPR 47 Insurance Supervisors IAIS 47 FRSSE 47 Banking Supervision BCBS 47 IPSAS 47 CPSS IOSCO 47 Ceiops 47 AICPA 47 AcSB confirmed 46 Handbook Sections 46 de Larosiere 46 COSO 46 Basel II 46 CICA Section 46 IASCF 46 CPAB 46 Capital Disclosures 46 spokesman Neal McGarity 46 Securities Commissions IOSCO 46 Financial Instruments Disclosures 46 Thomas Linsmeier 46 accounting pronouncements 46 Securities Administrators CSA 46 Accounting Guideline 46 PCAOB 46 Reporting Standards IFRSs 45 Financial Stability Forum 45 IAS IFRS 45 H. Herz 45 Company Accounting Oversight 45 Board FASB Interpretation 45 Position SOP #-# 45 Basel III rules 45 Auditing ISAs 45 Civil Aviation Organisation ICAO 45 prudential regulator 45 OSFI 45 No. AUG AIR 45 Lamfalussy 45 accounting rulemaker 45 Basel Accords 45 Accountants IFAC 45 Solvency II directive 45 LGPS 45 Insurance Enterprises GNAIE 45 prudential regulation 44 CESR 44 CICA Handbook section 44 CEIOPS 44 CLHIA 44 Auditing Standard 44 de Larosière 44 Solvency II Directive 44 Auditing Organisation 44 HKAS 44 Capital Requirements Directive 44 Occupational Pensions 44 AIFMD 44 Internet Governance WGIG 44 Remuneration Code 44 IFRIC 44 Actuaries 44 Health Regulations IHR 44 CIPFA 44 Lamfalussy process 44 EIOPA 44 Tracing Instrument 44 ACCOUNTING STANDARDS 44 Neal McGarity 44 AASB 44 Business Combinations 44 Hedging Relationships AcG 44 IOSCO 44 AcG 43 CICA 43 ICAI 43 Isda 43 GAAP Taxonomies 43 CP#/# 43 Pension Funds IAPF 43 Occupational Pensions Supervisors 43 Hedging Relationships 43 CLERP 9 43 Accounting Policies 43 Accounting Oversight Board 43 Decree #/#/ND-CP [001] 43 Occupational Pensions Regulatory Authority 43 Basle II 43 Chartered Accountants 43 Ecma International 43 FCAG 43 UCITS IV 43 Banking ICB 43 COSO framework 42 Embedded Value EEV 42 accelerated filers 42 Transparency Directive 42 triennial valuation 42 BAFT 42 UITF 42 SPDR DB 42 CICA Accounting Guideline 42 Auditing Profession 42 Capital Markets Regulation 42 INTERNATIONAL FINANCIAL REPORTING 42 Consultation Paper 42 IAIS 42 Real Estate Investment Trusts 42 Finance IIF 42 Position EITF #-#-# 42 Corporate Treasurers 42 IMFC 42 Accounting Standards IPSAS 42 EC Directives 42 Nick Prettejohn 42 GASB Statement 42 Banking Supervisors CEBS 42 Account Number IBAN 42 Icas 42 OFR 42 Conditional Asset 42 FSPs 42 FSP #-# 42 CICA Handbook Section 42 Embedded Value 42 Cesr 41 Accounting Principles 41 FSP FAS #-# 41 Customer Loyalty Programmes 41 IORP directive 41 Proposed Regulations 41 Crooch 41 Tax Simplification 41 Chartered Accountants Handbook 41 QSPEs 41 Publishing Forum IDPF 41 AIFRS 41 UNCITRAL Model Law 41 Standardization Organization 41 Codification 41 Dennis Nally 41 macro prudential 41 Settlement BIS 41 Kieran Poynter 41 Banking Codes 41 Chartered Certified Accountants 41 Life Insurers ACLI 41 Codex Alimentarius Commission 41 Fair Value Measurements 41 IFRS2 41 prudential framework 41 LBRO 41 AIFM Directive 41 CCGG 41 CLRG 41 Auditing Organization 41 regulator ICAI 41 Kayla Gillan 41 ASC Topic 41 GRI Guidelines 41 Urgent Issues 41 Asset Retirement Obligations 41 HKICPA 41 Myners 41 Europlace 41 Charity Regulator 41 Ecma 41 Saica 41 GHG Protocol 41 De Larosière 41 Chartered Accountants CICA Handbook 41 IORP Directive 41 AccountAbility 40 European Securitisation Forum 40 Gabriel Bernardino 40 FSP EITF #-#-# [001] 40 GASB Statement No. 40 Scotland ICAS 40 life assurers 40 INTOSAI 40 FSP EITF #-#-# [002] 40 Human Rights JCHR 40 ABSs 40 Generally Accepted Principles 40 Icai 40 Covered Bonds 40 Anti Bribery Convention 40 macro prudential regulation 40 Language XBRL 40 Exposure Draft ED 40 FSOC 40 Oxera 40 Financial Centre MIFC 40 Sponsoring Organizations 40 Assessing Officers 40 IFRS IASB 40 Sarbox 40 Web Consortium W3C 40 Task Force EITF Issue 40 Ucits IV 40 Santiago Principles 40 adopted Accounting Guideline 40 Securities Commissions 40 No. #R FAS 40 Taxation CIOT 40 CRD3 40 Educational Travel CSIET 40 Deposit Guarantee Schemes 40 APB Opinion No. 40 Incoterms 40 Proposing Release 40 FATCA 40 SIFIs 40 ASX Corporate Governance 40 Prudential Regulation 40 Occupational Pensions Supervisors CEIOPS 40 JJ Irani Committee 40 Andrea Enria 40 ACCOUNTING POLICIES 40 Financial Instruments 40 standard FRS# 40 Gaap 40 FAS #-# 40 Core Principles 40 comitology 40 Trade Law UNCITRAL 39 Variable Interest Entities AcG 39 PSAB 39 WeiserMazars LLP 39 Network ICGN 39 FRRP 39 General Accepted Accounting 39 Pensions Regulator 39 Concession Arrangements 39 CAMAC 39 Board IAASB 39 Commissioner McCreevy 39 prudential regulations 39 Standards IFRS 39 IBIs 39 BASDA 39 FINANCIAL REGULATION 39 Sovereign Wealth Funds 39 CGAAP 39 GAAP Taxonomy 39 SWFs 39 BS# [004] 39 Governmental Accounting 39 IRDA norms 39 Counterparty Criteria 39 IFRS IFRS 39 NAIC 39 procyclicality 39 prudential oversight 39 ECOFIN 39 Pension Funds 39 ISQua 39 NACAS 39 IFRIC interpretations 39 Exposure Drafts 39 Charles Niemeier 39 Expert Advisory Panel 39 Nigeria Extractive Industry 39 Time Directive EWTD 39 WHK Horwath 39 QIS5 39 electricals retailer DSG 39 Professional Accountants 39 external auditors 39 mortgage financer 39 ASC# 39 Certified Accountants 39 directive MiFID 39 OTC derivatives 39 G7 communique 39 Pension Regulator 39 micro prudential 39 QFC Regulatory Authority 39 FSP APB #-# 39 TEQSA 39 Committee IASC 39 FHLBanks 39 IMMFA 39 PDSs 39 Certified Public Accountants 39 QROPS 39 EU Transparency Directive 39 Money Laundering Steering 39 EMEAP 39 Tax Simplification OTS 39 Hymans Robertson 39 TeleManagement Forum TMF 39 IAPF 39 AARMR 39 GHTF 39 GAAP Generally Accepted 39 MASB 39 QFMA 39 Lord Levene 39 ALTER EU 39 Decree #/#/ND-CP [002] 39 SEC Regulation SX 39 explanatory memoranda 39 Sifma 39 Deloitte Touche LLP 39 CEBS 39 PRIPs 39 ICAEW 39 Eddy Wymeersch 39 Auditing Standards SAS 39 Structured Finance Transactions 39 Accountants MIA 39 Supervisors CEBS 39 Equator Principles 39 monetary policy 38 Pension Reform 38 FSA Sants 38 Efama 38 Fund Managers AIFM 38 account convertibility 38 Extractive Industry Transparency Initiative 38 Statement #R Share 38 XBRL specification 38 CFA Institute 38 Committee ASC X# 38 Advertising Bureau IAB 38 auditor attestation 38 Variable Interest Entities 38 prudential 38 CFEB 38 Daniel Goelzer 38 YH Malegam 38 Employment Relations Promulgation 38 Financial Advisers AIFA 38 Chartered Accounts 38 Fiduciary Standard 38 Vice Chancellors Committee 38 FSP AUG AIR 38 Socially Responsible Investment 38 Takeover Directive 38 multistakeholder 38 Generally Accepted Accounting 38 Ofqual 38 Staff Position FSP 38 Chartered Accountants Accounting Guideline 38 Recent Accounting Pronouncements 38 Standards GIPS 38 Association ICMA 38 Somekh Chaikin 38 Gerry Grimstone 38 Pension Funds NAPF 38 NFPA codes 38 De Larosiere 38 UPMIFA 38 ESME 38 Standards Organization AMTSO 38 Steering Committee ISC 38 Standards Institution BSI 38 Horizontal Merger Guidelines 38 SaBTO 38 Certified Chartered Accountants 38 ISITC 38 International Settlements BIS 38 OFRs 38 Accounting Principles GAAP 38 inter sessional 38 Ms Diplock 38 WGIG 38 Institute NQI 38 Acquisition Advisory Panel 38 Wardell Armstrong 38 CICPA 38 Securitisation Forum 38 AIMA 38 PIDX 38 Standardization CEN 38 ISO IEC Guide 38 MBTOC 38 sovereign wealth funds 38 FATF Recommendations 38 SarbOx 38 Security ISPS Code 38 Petroleum CIM 38 EFAMA 38 auditor attestation requirement 38 SEA Directive 38 BoE Monetary Policy 38 Accounting Pronouncements 38 Certified Practicing Accountants 38 BEE codes 38 Corporate Governance Principles 38 NPRF 38 Directive #/#/EU 38 Australian Accounting Interpretations 38 Wolburgh Jenah 38 Incoterms ® 38 Interpretative Communication 38 IRPAC 38 Basel III accord 38 MIFID 38 macro prudential measures 38 ICWAI 38 codecision procedure 38 MSCM LLP 38 COP MOP 38 Actuarial Discipline Board 38 NAPF 38 macroprudential 38 Practitioner Panel 38 AFEP MEDEF 38 APCIMS 38 MCEV 38 Sebi circular 38 HLB Mann Judd 38 actuarial 38 THE YEAR ENDED 38 Classification Societies 38 Accounting 38 FASB Statement No. 38 HM Treasury 38 Accounts Payable Professionals IAPP 38 Carbon Principles 38 Administrators ICSA 38 XBRL Taxonomy 38 International Settlements 37 SIFT Rules 37 Directive #/#/EC [003] 37 iXBRL 37 CICA Emerging 37 regulatory arbitrage 37 Retirement Obligations 37 accounting 37 EITF #-# [001] 37 Accountant Donald Nicolaisen 37 QFCQFC 37 Percy Mistry 37 Chief Executives CCCE 37 Half Yearly Financial 37 Accounting Guideline AcG 37 Source LIMRA 37 IFSA 37 Journal Editors ICMJE 37 JETCO 37 Association AIMA 37 purposive approach 37 IGEFI 37 stock exchanges SEs 37 Quantitative Impact 37 IFRS changeover 37 Quality Forum NQF 37 ILPA 37 CFA Institute http:/www.cfainstitute.org 37 Accounting Practices 37 Dr. Bright Okogu 37 Icann 37 Extinguishments 37 Financial Advisers Aifa 37 GFOA 37 AIFM directive 37 IOSCO Technical 37 Corporate Governance 37 BASEL II 37 AIMR 37 Managers Directive 37 Cebs 37 ECOFIN Council 37 Council FFIEC 37 dividend imputation 37 Linsmeier 37 Uniform Standards 37 Isabelle Rondeau PA 37 ESA# 37 regulator PFRDA 37 corporate governance 37 Financier CSSF 37 Batavick 37 Privacy Principles 37 FoI Act 37 KMPG 37 Malegam committee 37 Data Breach Notification 37 Reporting Initiative GRI 37 Malegam 37 www.fasb.org 37 Solicitors Accounts 37 Statutory Auditors 37 Discussion Paper 37 Authority APRA 37 Entity Own 37 Reinsurance Directive 37 FSCP 37 Pacter 37 CIRC 37 Generally Accepted Auditing Standards 37 Money Laundering Regulations 37 Group Inc AIG.N 37 Punter Southall 37 FRS# accounting 37 actuarial valuation 37 AIRMIC 37 Barry McGaw 37 BANG Media 37 SFAS No.# 37 GASB Issues 37 Gauzès 37 Sponsoring Organizations COSO 37 IFRS IAS 37 occupational pensions 37 Financial Sector Reforms 37 Shari'a principles 37 SLHCs 37 prudential supervision 37 Nicolaisen 37 LLPs 37 macro prudential supervision 37 NPCSC 37 FFIEC 37 Bermuda Monetary 37 FASB Interpretation 37 Board APB Opinion 37 Control Objectives 37 Consulting Actuaries 37 Equitable Life 37 Scoping Plan 37 revaluations 37 revaluing 37 Inline XBRL 37 Eurosif 37 Chairman Graham Kraehe 37 Banking Supervision Basel III 37 FAS# R 37 Civil Procedure FRCP 37 NCOIL 37 Carbon Reduction Commitment CRC 37 Matthew Elderfield 37 Bancshares NASDAQ IBOC 37 Standards Consortium CDISC 37 Norsat unaudited consolidated 37 Dodd Frank 37 LACORS 37 pension schemes 37 UHY LLP 37 Regarding Mineral Resources 37 Generally Accepted 37 Eurosystem 37 website www.gasb.org 37 prebudget report 37 Council FSOC 37 ICMA 37 renminbi RMB 37 Visit LIMRA 37 WEEE Regulations 37 AVDL 37 G-#/CHINA 37 commissioner Michel Barnier 37 Interdiction Principles 37 Unrealized Gains Losses 37 NRSROs 37 PRNewswire FirstCall Cinram 37 Michael Izza 37 Derivative Instruments 36 IEEE P# 36 Recommended Practice 36 IEEE #.# [001] 36 CCCTB 36 Audit Nominating 36 GS1 36 CIM Mineral Exploration 36 NYSSCPA 36 FAS# [001] 36 Basel III norms 36 Patient Centered Outcomes 36 IFSB 36 applied prospectively 36 Capital Adequacy Framework 36 Derek Higgs 36 Reserve Definitions 36 Risk Equalisation Fund 36 AEGON NV 36 Superannuation Investors 36 procyclical effects 36 systemically important 36 Tabaksblat 36 AML CFT 36 OSCR 36 CSCPA 36 Statutory Accounting Principles 36 consultants Watson Wyatt 36 Qualifications Framework 36 Administration NCUA 36 IRSAC 36 quantitive easing policy 36 CISX 36 MMOG LE 36 Basel III accords 36 counter OTC derivatives 36 Stock Exchange HKSE 36 eXtensible Business Reporting 36 TheCityUK 36 Tertiary Education Strategy 36 IADI 36 Objections SO 36 ISO IEC 36 Telecoms regulator Ofcom 36 Yannai wrote 36 USGAAP 36 financial regulator FINMA 36 Mr Elderfield 36 DHWG 36 Tarullo 36 Rule 2a 7 36 CRC Energy Efficiency 36 Annuity Transactions Model 36 British Bankers Association 36 Governance 36 INTERIM REPORT 36 EVLI 36 Consolidated Financial 36 liquidity buffers 36 Governance Metrics 36 FIN #R Consolidation 36 ASPPA 36 benchmark PLR 36 BS #-#:# 36 Christine Farnish 36 Group EFRAG 36 IOSCO Code 36 Hoogervorst 36 UCITS IV Directive 36 Petroleum Producers CAPP 36 Employees APB 36 partially nationalize 36 Annuity Insurers 36 Executive Compensation 36 Prof Honohan 36 ASC Subtopic #-# 36 trivial commutation 36 GSEs 36 harsh slaveowner 36 AUDITOR GENERAL 36 NCCUSL 36 Auditing 36 Life assurers 36 Public Accountants 36 CBBCBB 36 cafes U SWIRL 36 Audited Balance Sheet 36 AS5 36 CEN TC 36 Performance Standards GIPS 36 HITSP 36 VIEs 36 Validation Scheme CCEVS 36 AICHR 36 Accounting Standard AASB 36 Finance Committee 36 CHANGES IN ACCOUNTING POLICIES 36 Schedule UTP 36 IAB evaluates 36 Qrops 36 CoRWM 36 ADXADX 36 Clarity FSR 36 Aquaculture Stewardship Council 36 FSLRC 36 regulatory framework 36 UKFI 36 Malegam Committee 36 Interoperability Framework 36 Financial Supervision 36 xHCI specification 36 Statutory Audit 36 FRSGlobal 36 CoreFiling 36 Oil Companies IOCs 36 Rules #A.# 36 securitisations 36 EITF Topic D 36 ISO IEC #-#:# 36 Hans Hoogervorst 36 XBRL taxonomy 36 Pension Reform Act 36 Audit Committees 36 Mr Sants 36 CCAB 36 ČNB 36 Internal Capital Adequacy 36 DDEX 36 Patrick Odier 36 EGTT 36 Swiss Verein 36 AML CFT regime 36 macroprudential regulation 36 IASeminars 36 RESTATEMENT 36 Chartered Secretaries 36 Laboratory Accreditation Cooperation 36 FRSB 36 AADB 36 Chartered Business Valuators 36 CICA handbook 36 Acevo 36 inancial 36 CoCos 36 Ms Farnish 36 MSRB 36 UNCITRAL Arbitration Rules 36 ASC #-# 36 Wichford 36 Authority FSA 36 QFCRA 36 EITI 36 Standardized Approach 36 Jon Lukomnik 36 FSA Handbook 36 JURI 36 NASDAQ DubaiNASDAQ Dubai 36 Continuous Disclosure Policy 36 Market IIFM 36 Annual Audited Consolidated 36 Reporting Language XBRL 36 Classification Societies IACS 36 CIM Standing 36 Draft Outcome Document 36 Convergence Programme 36 TEAP 36 Superannuation Trustees 36 George Batavick 36 F. Seidman 36 Sanya Declaration 36 SCASCA 36 Sarbanes Oxley 36 FHLBs 36 #/#/EEC [002] 36 No. #R 36 NRSRO designation 36 Direct Taxes Code 36 Gary Gensler chairman 36 Report IBR 36 Specification PAS 36 WEEE directive 36 actuarial valuations 36 ASC Topic #-# 36 interest entities VIEs 36 FESE 35 Steven Maijoor 35 Item 9A 35 Mr. Wetston 35 renminbi yuan 35 OKMETIC 'S 35 Funded Status 35 Machinery Directive 35 FASB ASC #-# 35 Board FASB Accounting 35 demutualization 35 AICPA Statement 35 Managed Funds 35 Collegetown Vision 35 Structural Reform 35 CIMA qualification 35 AWG LCA 35 CNW Telbec Noveko 35 SFLG 35 Sunil Talati 35 ICPAK 35 applied retrospectively 35 ICGN 35 Disclosure Requirements 35 Wales ICAEW 35 FSDC 35 Canadian Generally Accepted 35 SAICM 35 Paris EUROPLACE 35 EAN.UCC System 35 FASB #R 35 RH Patil 35 NGER 35 Issuing Houses 35 THREE MONTH PERIOD ENDED 35 CGPCS 35 ADIs 35 backed securities 35 Sarbannes Oxley 35 NIST SCAP 35 Emissions Trading Directive 35 Outsourcing Professionals TM 35 Defined Benefit Plans 35 German Landesbanks 35 NAREIT 35 HN Sinor 35 AVCAL 35 subsidiarity principle 35 Standardized Distributable Cash 35 Solvency 35 Superannuation Funds 35 Panel SGIP 35 N1 #-# 35 macro prudential oversight 35 minister Lord Myners 35 QCDA 35 Broadband Stakeholder Group 35 Tweedie 35 FERNBACH 35 ETAAC 35 Jamil Khatri 35 SIFMA 35 Wymeersch 35 commissioner Laszlo Kovacs 35 ICAS 35 demutualising 35 Un audited 35 lawyer Marcel Mathier 35 overly prescriptive 35 adopted FASB Statement 35 KEPSA 35 Special Purpose Vehicles 35 Regions CoR 35 multiemployer 35 ACH Transactions 35 Board IFSB 35 Development Authority Irda 35 Services IPBES 35 Higher Remuneration 35 Generally Accepted Accounting Principles 35 IAS# accounting 35 ISO #-#:# 35 BVQI 35 SSE Bsantander 35 Regulatory Enforcement 35 postemployment benefits 35 Eddy Wymeersch chairman 35 PCI SSC 35 Exchange DIFX 35 DTAAs 35 -experimentations 35 SFAS 35 SuperStream 35 Dick Kief 35 UNJSPF 35 ISDA 35 RUSSIAN FEDERATION 35 FSSC # 35 PRCAI 35 AXA IM 35 IEEE Standards 35 central bankers 35 Holdings Limited LRE 35 INVESCO PLC 35 SDR denominated 35 UKAS 35 Sarbanes Oxley Basel 35 Accounting Standards Codification 35 EFRP 35 Reg NMS 35 EnnisKnupp 35 auditors PriceWaterhouseCoopers 35 IFX Forum 35 NEITI 35 intercountry adoptions 35 No.#R 35 CFTC Gensler 35 Cooperation Abdul Karim 35 Emerging Issues 35 EHPM 35 G3 Guidelines 35 Pratip Kar 35 Retirement Administrators 35 IMPLEMENTATION 35 Grant Thorton 35 Larosiere 35 Nonprescription Drugs Advisory 35 BoE 35 ICASL 35 Regulation NMS 35 UBmatrix 35 Mifid 35 sovereign CDS 35 insured depository institutions 35 Adair Turner 35 Relations Pranee Tubchumpol 35 CDSs 35 Eric Anstee 35 EIS Environmental Impact 35 Web3D Consortium 35 NAIC Model 35 Bankers Association ABA 35 CDOs Amended 35 Ad Hoc Liaison 35 Joanne Segars chief 35 AUQA 35 CIM Standing Committee 35 Toxics Rule 35 Grant Thornton 35 FINANCIAL YEAR ENDED 35 EMEA Subsidiaries 35 Finma 35 FINANCIAL SERVICES AUTHORITY 35 Variable Interest Entities FIN 35 Circular Letter 35 Lofsa 35 Outsourcing Professionals IAOP 35 MCCSR 35 Banking Committee 35 Insurance Commissioners NAIC 35 IAB 35 PricewaterhouseCoopers PwC 35 mutuals 35 AHQA 35 Derivatives Clearinghouse 35 Deloitte Touche Tohmatsu DTT 35 Corporate Governance Hawkamah 35 ERGEG 35 Governmental Advisory 35 SSAE 35 radical antiestablishment we'll 35 Restatements 35 Bankers Association IBA 35 proposed rulemaking 35 bonus malus system 35 OCABR 35 ASC X9 35 satisfaction Vectron 35 IIGCC 35 TSX GBS GBS 35 Decision #/#/EC 35 Stripping Costs Incurred 35 Wassenaar Arrangement 35 Revaluation 35 Tasco Holdings 35 Bill Dodwell 35 GAAS 35 Capital Adequacy