Fall 1996

PREFACE

Reconciling U.S. Disclosure Policy with International Accounting and Disclosure Standards

David S. Ruder

ARTICLES

IOSCO: Its Mission and Achievement

A.A. Sommer, Jr.

U.S. Legal Considerations Affecting Global Offerings of Shares in Foreign Companies

Daniel A. Braverman

The Absence of Cross-Cultural Communication: SEC Mandatory Disclosure and Foreign Corporate Governance

James A. Fanto

The Dangerous Extraterritoriality of American Securities Law

Stephen J. Choi
Andrew T. Guzman

The Regulation of Global Futures Markets: Is Harmonization Possible or Even Desirable?

Jane C. Kang

COMMENTS

In Search of a Standard: "Serious Damage" in the Agreement on Textiles and Clothing

John M. Jennings

Judicial Complicity with Communal Violence in India

Sara Ahmad