
Julie A. Erhardt, Deputy Chief Accountant, Office of the Chief Accountant
U.S. Securities and Exchange Commission
At the International Financial Reporting Standards (IFRS) — Implications of Convergence Conference in Frankfurt, Germany
Introduction
Good afternoon, and welcome to all of you here at today's convergence conference. I am pleased to have the opportunity to participate in it as well as to listen to others' perspectives on, and experiences with, working with International Financial Reporting Standards (IFRS). It is also nice for me to be sharing the podium today with one of my former Arthur Andersen partners, John Tiner.
It is especially enjoyable for me to be here in Germany as, with a last name of "Erhardt," it is probably not surprising for you to learn that my father's father's family came to the United States from the Munich area. Further, my mother's mother's family came to the United States from southwestern Germany, specifically from a small town near Trier. I have indeed visited both places with my parents. Once in the U.S., those immigrants from Munich married immigrants from Scotland while those from near Trier married immigrants from Ireland, and, well, here I am as the result.
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