“I had a unique time period in which we finalized a substantial amount of change and improvements to financial reporting,” Mr. Golden said. Mr. Golden in 2004 joined FASB from Deloitte & Touche, where he was a partner in national office accounting services. “But I think he had an easier time than they did.”People who have worked with Mr. Golden say he has a light comedic touch. U.S. vs. International StandardsMeanwhile, efforts to converge U.S. standards with those set by the International Accounting Standards Board for more than 140 countries have stagnated. Mr. Golden wishes he had more time to finish long-gestating projects such as standardizing how to account for government assistance.

Source: Wall Street Journal June 28, 2020 12:56 UTC