美国安然公司破产事件也引起了国际会计准则理事会（IASB，即改革后的IASC）的关注。IASB主席David Tweedie在接受采访时称，IASB将会深入研究美国有关方面针对安然事件将要提出的相关工作建议，如果有必要，还会在IASB有关合并（consolidation）的研究修订项目中予以采纳。IAS Enron’s bankruptcy in the United States also caught the attention of the International Accounting Standards Board (IASB), the reformed IASC. IASB Chairman David Tweedie said in an interview that the IASB will conduct in-depth study on relevant work proposals to be made by the U.S. authorities on the Enron event and, if necessary, adopt the IASB’s research and consolidation project on consolidation. IAS