Financial Reporting and Global Capital Markets

Kees Camfferman is Professor of Financial Accounting at the Vrije Universiteit 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 is a former president of the American Accounting Association (AAA) 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.

• Foreword by Sir David Tweedie ; Preface ; 1. Introduction and Overview ; PART I: ORIGINS ; 2. Origins of International Accounting Harmonization ; 3. The Founding of the IASC ; PART II: 1973-87 ; 4. The People and the Structure of the IASC ; 5. 'Compromise to Harmonise': Setting the IASC's Early Standards ; 6. The IASC Labours to Gain Recognition ; 7. The IASC Copes with its Political Environment ; PART III: 1987-2000 ; 8. The Changing Look of the IASC: People, Structure, and Funding ; 9. The IASC Fortifies its Standards: The Framework and the Comparability and Improvements Projects ; 10. Raising the Stakes: The IASC Responds to IOSCO and the SEC ; 11. Putting Teeth in Harmonization: The IASC Completes its 'Core' Standards ; 12. The World Wakes Up to the IASC ; 13. Towards a World Standard Setter: The Restructuring of the IASC ; Appendix 1:Text of the 1973 Agreement and Constitution ; Appendix 2: Chairman and Senior Staff ; Appendix 3: Members of the Delegations to the IASC, 1973-2000 ; Appendix 4: Technical Projects, Exposure Drafts, and Standards ; Appendix 5: Venues and Dates of Board Meetings ; Appendix: Interviewees ; Appendix: Use of and References to Unpublished Sources

An important document that is, and will continue to be, an important source for scholars interested in the origins and evolutions of international accounting standards.