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

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9780199646319: 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 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.

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 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.

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.

Biografía del autor:

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.

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Kees Camfferman, Stephen A. Zeff
Editorial: Oxford University Press, United Kingdom (2015)
ISBN 10: 0199646317 ISBN 13: 9780199646319
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Descripción Oxford University Press, United Kingdom, 2015. Hardback. Estado de conservación: New. 232 x 166 mm. Language: English . Brand New Book. 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 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. 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 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. 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. Nº de ref. de la librería AOP9780199646319

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Descripción Oxford University Press, United Kingdom, 2015. Hardback. Estado de conservación: New. 232 x 166 mm. Language: English . Brand New Book. 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 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. 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 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. 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. Nº de ref. de la librería AOP9780199646319

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Descripción Estado de conservación: New. Depending on your location, this item may ship from the US or UK. Nº de ref. de la librería 97801996463190000000

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Kees Camfferman, Stephen A. Zeff
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Descripción Oxford University Press 2015-03-26, Oxford, 2015. hardback. Estado de conservación: New. Nº de ref. de la librería 9780199646319

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Descripción Oxford University Press, 2015. HRD. Estado de conservación: New. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Nº de ref. de la librería FU-9780199646319

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Descripción Oxford University Press, 2015. Estado de conservación: New. 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 Num Pages: 688 pages, illustrations. BIC Classification: KFC. Category: (P) Professional & Vocational; (UP) Postgraduate, Research & Scholarly. Dimension: 242 x 168 x 46. Weight in Grams: 1184. . 2015. 1st Edition. Hardcover. . . . . . Nº de ref. de la librería V9780199646319

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Descripción Oxford University Press. Hardback. Estado de conservación: new. BRAND NEW, Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001-2011, Kees Camfferman, Stephen A. Zeff, 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 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. 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 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. 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. Nº de ref. de la librería B9780199646319

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Descripción Oxford University Press. Estado de conservación: New. 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 Num Pages: 688 pages, illustrations. BIC Classification: KFC. Category: (P) Professional & Vocational; (UP) Postgraduate, Research & Scholarly. Dimension: 242 x 168 x 46. Weight in Grams: 1184. . 2015. 1st Edition. Hardcover. . . . . Books ship from the US and Ireland. Nº de ref. de la librería V9780199646319

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Descripción Oxford University Press. Estado de conservación: New. Brand New. Nº de ref. de la librería 0199646317

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