Divide the group into sections to take on four different roles: a private shareholder in a company; a financial journalist; a finance director of a company; and a broker’s analyst providing an advisory service to clients. In each section develop your opinion on the subject. Taking the user needs perspective will solve all the problems of accounting. Arrange a meeting to present all four opinions and then discuss the extent to which the International Accounting Standards Board will be able to obtain the co-operation of all parties in solving accounting problems.