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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 help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs
Inhaltsverzeichnis
- 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
Über den Autor / die Autorin
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 century to the present.
Stephen A. Zeff (1933) is a former president of the American Accounting Association and a former editor of The Accounting Review. He has been inducted into the Accounting Hall of Fame, and the AAA has given him its Outstanding Accounting Educator award. He has lectured in more than fifty countries and has served as the international research adviser to the Institute of Chartered Accountants of Scotland. His primary research interest is the comparative history of accounting standard setting and regulation.
Zusammenfassung
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 help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs
