Next year, after a series of mergers is completed, just four railroads will control well over 90 percent of all the freight moved by major rail carriers.
While some of us prefer complete silence, an uplifting piece of non-distracting music (without lyrics) may improve mood and increase the chances of information retention.
The IASB says it does not want to act without overall planning, but the pressure to fold when it completes it reconstruction of rules later this year is strong.