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Aiming for Global Accounting Standards

- The International Accounting Standards Board, 2001-2011
Af: Stephen A. Zeff, Kees Camfferman Engelsk Paperback

Aiming for Global Accounting Standards

- The International Accounting Standards Board, 2001-2011
Af: Stephen A. Zeff, Kees Camfferman Engelsk Paperback
Tjek vores konkurrenters priser
The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have 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.
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The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have 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.
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Se mere i:
Produktdetaljer
Sprog: Engelsk
Sider: 688
ISBN-13: 9780198827467
Indbinding: Paperback
Udgave:
ISBN-10: 0198827466
Kategori: Internationale institutioner
Udg. Dato: 5 jul 2018
Længde: 39mm
Bredde: 157mm
Højde: 235mm
Forlag: Oxford University Press
Oplagsdato: 5 jul 2018
Forfatter(e): Stephen A. Zeff, Kees Camfferman
Forfatter(e) Stephen A. Zeff, Kees Camfferman

Kategori Internationale institutioner

ISBN-13 9780198827467

Sprog Engelsk

Indbinding Paperback

Sider 688

Udgave

Længde 39mm

Bredde 157mm

Højde 235mm

Udg. Dato 5 jul 2018

Oplagsdato 5 jul 2018

Forlag Oxford University Press

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