Aiming for Global Accounting Standards

The International Accounting Standards Board, 2001-2011

Inbunden, Engelska, 2015

AvKees Camfferman,Stephen A. Zeff,VU University Amsterdam) Camfferman, Kees (Professor of Financial Accounting, Professor of Financial Accounting,Rice University) Zeff, Stephen A. (Professor of Accounting, Professor of Accounting

1 769 kr

Beställningsvara. Skickas inom 5-8 vardagar. Fri frakt för medlemmar vid köp för minst 249 kr.

Finns i fler format (1)

Häftad

689 kr

Skickas inom 7-10 vardagar

From 2001 to 2011, the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.

Produktinformation

Utgivningsdatum2015-03-26
Mått164 x 237 x 44 mm
Vikt1 170 g
FormatInbunden
SpråkEngelska
Antal sidor690
FörlagOUP OXFORD
ISBN9780199646319

Tillhör följande kategorier

Internationella relationer inom Samhälle och politik
Finansrätt inom Juridik
Redovisning inom Ekonomi och Ledarskap

Kees Camfferman (1966) is professor of financial accounting at VU University Amsterdam, and a qualified auditor (the Netherlands). His research, published in several international academic journals, is focused on the development of financial reporting practices and of the institutional framework of financial reporting from the 19th century to the present. Stephen A. Zeff (1933) is a former president of the American Accounting Association and a former editor of The Accounting Review. He has been inducted into the Accounting Hall of Fame, and the AAA has given him its Outstanding Accounting Educator award. He has lectured in more than fifty countries and has served as the international research adviser to the Institute of Chartered Accountants of Scotland. His primary research interest is the comparative history of accounting standard setting and regulation.

1. Introduction ; 2. Evolution of the IASC into the IASB ; 3. Setting up the IASB ; 4. The First Wave of Jurisdictional Adoptions of IFRSs ; 5. The IASB Sets its Agenda: 'Improvement, Convergence, Leadership' ; 6. Financial Instruments: The Confrontation with Europe ; 7. The IASC Foundation's First Constitution review: Debating Governance and Due Process ; 8. The United States Begins to Warm to the IASB ; 9. The IASB's Vexed Relation with Europe ; 10. Adopt or Adapt: Diversity in Acceptance of IFRSs ; 11. The IASB's Organization Matures ; 12. Concepts and Convergence: An Ever Closer Relation with the FASB ; 13. The IASB Survives the Financial Crisis ; 14. Preparing the IASB for the Second Decade ; 15. The Uncertain Path Towards a Single Global Standard ; 16. The IASB and the FASB Rush to Complete the Convergence Programme ; 17. Epilogue

Mer från samma författare

Financial Reporting and Global Capital Markets

Kees Camfferman, Stephen A. Zeff, Vrije Universiteit Amsterdam) Camfferman, Kees (Professor of Financial Accounting, Rice University) Zeff, Stephen A. (Herbert S. Autrey Professor of Accounting

Inbunden

3 339 kr

Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983

Kees Camfferman

Inbunden

2 549 kr

Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983

Kees Camfferman

Häftad

689 kr

Du kanske också är intresserad av