Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001-2011

Hardcover | May 13, 2015

byKees Camfferman, Stephen A. Zeff

not yet rated|write a review
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 settingstandards 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 numerouscontroversies. 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 bookgives 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.

Pricing and Purchase Info

$178.50

Ships within 1-3 weeks
Ships free on orders over $25

From the Publisher

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 settingstandards with legal force in many jurisdictions, th...

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 ce...

other books by Kees Camfferman

Financial Reporting and Global Capital Markets: A History of the International Accounting Standards…
Financial Reporting and Global Capital Markets: A Histo...

Hardcover|Mar 8 2007

$281.05 online$390.00list price(save 27%)
Format:HardcoverDimensions:688 pages, 9.21 × 6.14 × 1.74 inPublished:May 13, 2015Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0199646317

ISBN - 13:9780199646319

Look for similar items by category:

Customer Reviews of Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001-2011

Reviews

Extra Content

Table of Contents

1. Introduction2. Evolution of the IASC into the IASB3. Setting up the IASB4. The First Wave of Jurisdictional Adoptions of IFRSs5. The IASB Sets its Agenda: 'Improvement, Convergence, Leadership'6. Financial Instruments: The Confrontation with Europe7. The IASC Foundation's First Constitution review: Debating Governance and Due Process8. The United States Begins to Warm to the IASB9. The IASB's Vexed Relation with Europe10. Adopt or Adapt: Diversity in Acceptance of IFRSs11. The IASB's Organization Matures12. Concepts and Convergence: An Ever Closer Relation with the FASB13. The IASB Survives the Financial Crisis14. Preparing the IASB for the Second Decade15. The Uncertain Path Towards a Single Global Standard16. The IASB and the FASB Rush to Complete the Convergence Programme17. Epilogue