High-Quality Global Accounting Standards CFA Institute / International Accounting Standards Board / Incorporation CFA Institute / IFRS Foundation / Financial Accounting Standards Board / Need to Maintain Endorsement Authority / Countries Need to Maintain Endorsement Authority / CFA Institute / IFRS Alternative / Corporate Disclosure Policy Council / U.S. Securities and Exchange Commission / Countries Should Maintain Endorsement Authority / Securities and Exchange Commission / L. Kroeker Chief Accountant Securities & Exchange Commission / /