Kees Camfferman (Professor of Fi Professor of Financial Accounting, Stephen A. Zeff (Professor of Accounting, Professor of Accounting,
Aiming for Global Accounting Standards
The International Accounting Standards Board, 2001-2011
Kees Camfferman (Professor of Fi Professor of Financial Accounting, Stephen A. Zeff (Professor of Accounting, Professor of Accounting,
Aiming for Global Accounting Standards
The International Accounting Standards Board, 2001-2011
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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.
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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.
Produktdetails
- Produktdetails
- Verlag: Oxford University Press
- Seitenzahl: 688
- Erscheinungstermin: 5. September 2018
- Englisch
- Abmessung: 233mm x 158mm x 43mm
- Gewicht: 1020g
- ISBN-13: 9780198827467
- ISBN-10: 0198827466
- Artikelnr.: 52960877
- Herstellerkennzeichnung
- Libri GmbH
- Europaallee 1
- 36244 Bad Hersfeld
- gpsr@libri.de
- Verlag: Oxford University Press
- Seitenzahl: 688
- Erscheinungstermin: 5. September 2018
- Englisch
- Abmessung: 233mm x 158mm x 43mm
- Gewicht: 1020g
- ISBN-13: 9780198827467
- ISBN-10: 0198827466
- Artikelnr.: 52960877
- Herstellerkennzeichnung
- Libri GmbH
- Europaallee 1
- 36244 Bad Hersfeld
- gpsr@libri.de
Kees Camfferman is Professor of Financial Accounting at Vrije Universiteit, Amsterdam, and a qualified auditor. 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 is Professor of Accounting at Rice University, Houston. He is former President of the American Accouting 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 Adviser to the Institute of Chartered Accountants of Scotland. His primary research interest is the comparative history of accounting standard setting and regulation.
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
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
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
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







