Introduction.

i , co-authored by Katharina Hombach and Thorsten Sellhorn, complements Schipper's by exploring whether, and to what extent, we should expect every accounting issue to be solved by standard-setters. i ', Katherine Schipper provides a compelling analysis of accounting issues that have presented international and US standard-setters with profound challenges over the past 40 years. The four conference papers introduce the accountancy profession to the new language of "the too difficult box" and warn that the profession's relevance is threatened if that box is just seen getting fuller and fuller. [Extracted from the article]