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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
Publication:Aiming for global accounting standards.
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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Additional Physical Format: Druckausg.:
Camfferman, Kees, 1966.
Aiming for global accounting standards
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Kees Camfferman; Stephen A Zeff
ISBN: 9780199646319 0199646317 9780191800719 0191800716
OCLC Number: 932046317
In: Camfferman, Kees
Description: 1 Online-Ressource
Contents: 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
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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