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

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

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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 setting standards with legal force in many jurisdictions, the IASBs rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, theIASBs often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. 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 book gives particular attention to the IASBs relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASBs 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.... a#39;too little and too latea#39; when the crisis broke and that, because bank profits had been overstated in the good years preceding the crisis, ... At that time, it was abandoned, not least because of the operational problems it imposed on banksa#39; information systems when the principle ... Comparative International Accounting, 12th edition (Harlow, England: Pearson, 2012), 242a€“3; Stephen A. Zeff, a#39;The Evolutionanbsp;...


Title:Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001-2011
Author: Kees Camfferman, Stephen A. Zeff
Publisher:OUP Oxford - 2015-03-26
ISBN-13:

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