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Aiming for global accounting standards : the International Accounting Standards Board, 2001-2011 /

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Bibliographic Details
Main Authors: Camfferman, Kees, 1966- (Author), Zeff, Stephen A. (Author)
Format: Book
Language:English
Published: Oxford : Oxford University Press, 2015.
Edition:First edition.
Subjects:
International Accounting Standards Board.
Accounting > Standards.
Rechnungslegung.
Standardisierung.
International Financial Reporting Standards.
Table of Contents:
  • Evolution of the IASC into the IASB
  • Setting up the IASB
  • The first wave of jurisdictional adoptions of IFRSs
  • The IASB sets its agenda : 'improvement, convergence, leadership'
  • Financial instruments : the confrontation with Europe
  • The IASC foundation's first constitution review : debating governance and due process
  • The United States begins to warm to the IASB
  • The IASB's vexed relation with Europe
  • Adopt or adapt : diversity in acceptance of IFRSs
  • The IASB's organization matures
  • Concepts and convergence : an ever closer relation with the FASB
  • The IASB survives the financial crisis
  • Preparing the IASB for the second decade
  • The uncertain path towards a single global standard
  • The IASB and the FASB rush to complete the convergence programme.