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Aiming for global accounting standards : the International Accounting Standards Board, 2001-2011 Preview this item
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Aiming for global accounting standards : the International Accounting Standards Board, 2001-2011

Author: Kees Camfferman; Stephen A Zeff
Publisher: Oxford : Oxford University Press, 2015.
Edition/Format:   eBook : Document : English : First editionView all editions and formats
Summary:
A historical study of the body that sets International Financial Reporting Standards - now the basis for financial reporting - with extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, forces, and events that have shaped these standards.
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Genre/Form: Electronic books
Additional Physical Format: Print version
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Kees Camfferman; Stephen A Zeff
ISBN: 9780191800719 0191800716
OCLC Number: 911194931
Description: 1 online resource : illustrations (black and white)
Contents: Introduction --
Evolution of the IASC into the IASB --
Setting up the IASB --
The first wave of jurisdictional adoptions of IFRSs --
The IASB sets its agenda --
Financial instruments --
The IASC foundation's first constitution review --
The United States begins to warm to the IASB --
The IASB's vexed relation with Europe --
Adopt or adapt --
The IASB's organization matures --
Concepts and convergence --
The IASB survives the financial crisis --
Preparing the IASB for the second decade --
The uncertain path towards a single global standard --
The IAS and the FASB rush to complete the convergence programme --
Epilogue.
Responsibility: Kees Camfferman and Stephen A. Zeff.

Abstract:

This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to  Read more...

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