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Financial reporting and global capital markets : a history of the International Accounting Standards Committee 1973-2000

Author: Kees Camfferman; Stephen A Zepp
Publisher: Oxford : Oxford University Press, cop. 2007.
Edition/Format:  Print book : Spanish
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A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds  Read more...

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Document Type: Book
All Authors / Contributors: Kees Camfferman; Stephen A Zepp
ISBN: 9780199296293 0199296294
OCLC Number: 782994271
Notes: Índices.
Description: XVIII, 676 p. ; 24 cm
Contents: pt. I. Origins. Origins of international accounting harmonization --
The founding of the IASC --
pt. II. 1973-87. The people and the structure of the IASC --
'Compromise to harmonize' : setting the IASC's early standards --
The IASC labours to gain recognition --
The IASC copes with its political environment --
pt. III. 1987-2000. The changing look of the IASC : people, structure, and funding --
The IASC fortifies its standards : the framework, and the comparability and improvements projects --
Raising the stakes : the IASC responds to IOSCO and the SEC --
Putting teeth in harmonization : the IASC completes its core standards --
The world wakes up to the IASC --
Towards a world standard setter : the restructuring of the IASC.
Responsibility: Kees Camfferman and Stephen A. Zepp.

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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. * Peter W alton, Enterprise Read more...

 
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