Book

Aiming for Global Accounting Standards

Kees Camfferman and Stephen A. Zeff

Published in print March 2015 | ISBN: 9780199646319
Published online June 2015 | e-ISBN: 9780191800719 | DOI: https://dx.doi.org/10.1093/acprof:oso/9780199646319.001.0001
Aiming for Global Accounting Standards

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This book provides a historical study of the International Accounting Standards Board (IASB) from 2001 to 2011. During this period, the 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 setting standards 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 numerous controversies. The 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 book gives 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.

Keywords: accounting standards; global accounting standards; standard setting; IFRS; adoption of IFRS; IASB; financial reporting; international regulatory cooperation; convergence of accounting standards

Book.  688 pages.  Illustrated.

Subjects: Financial Institutions and Services ; International Business

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Table of Contents

Introduction in Aiming for Global Accounting Standards

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Evolution of the IASC into the IASB in Aiming for Global Accounting Standards

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Setting Up the IASB in Aiming for Global Accounting Standards

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The First Wave of Jurisdictional Adoptions of IFRSs in Aiming for Global Accounting Standards

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The IASB Sets its Agenda in Aiming for Global Accounting Standards

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Financial Instruments in Aiming for Global Accounting Standards

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The IASC Foundation’s First Constitution Review in Aiming for Global Accounting Standards

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The United States Begins to Warm to the IASB in Aiming for Global Accounting Standards

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The IASB’s Vexed Relation with Europe in Aiming for Global Accounting Standards

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Adopt or Adapt in Aiming for Global Accounting Standards

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