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Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000 ePub download

by Stephen A. Zeff,Kees Camfferman

  • Author: Stephen A. Zeff,Kees Camfferman
  • ISBN: 0199296294
  • ISBN13: 978-0199296293
  • ePub: 1608 kb | FB2: 1745 kb
  • Language: English
  • Category: Accounting
  • Publisher: Oxford University Press; 1 edition (May 17, 2007)
  • Pages: 752
  • Rating: 4.4/5
  • Votes: 419
  • Format: lit mbr rtf azw
Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000 ePub download

This book was conceived at IASC's farewell dinner in December 2000.

By Kees Camfferman, Stephen A. Zeff. It examines the history of the IASC from 1973 to 2000, including its foundation, operation, changing membership and leadership, achievements and setbacks, the development of its standards, and its restructuring leading up to the creation of the IASB in 2001. This book was conceived at IASC's farewell dinner in December 2000.

Kees Camfferman & Stephen A.

1973-2000: Kees Camfferman and Stephen Zeff.

Article in Enterprise and Society 13(3):387-390 ยท August 2008 with 6 Reads.

Kees Camfferman (Author) .

Thus, global financial reporting issues relate to particular topics on the agendas of the IASB and the FASB

Thus, global financial reporting issues relate to particular topics on the agendas of the IASB and the FASB. They also relate to globalization of financial reporting itself.

A History of the IASC 1973-2000, Oxford University Press

A History of the IASC 1973-2000, Oxford University Press. a b c d e f g h i j k l m n Camfferman and Zeff, 2007.

Achieving this is a complex process that involves technical and political negotiation.

Standardization and harmonization of accounting practices is a fundamental element of a global business environment. Achieving this is a complex process that involves technical and political negotiation. The International Accounting Standards Committee (IASC) was the organization that pioneered this process on a world-wide basis. The IASC prepared the way for the International Accounting Standards Board (IASB) and its International Financial Reporting Standards, which since 2005 have held the dominant influence over the financial reporting of thousands of listed companies in the European Union, as well as in many other countries.The forces and influences that shaped the formation of the IASB were intimately connected with the historical organization and operation of its predecessor, the IASC, and so to understand the standards enforced in financial reporting today, a historical understanding of the IASC is required. Financial Reporting and Global Capital Markets does just this. It examines the history of the IASC from 1973 to 2000, including its foundation, operation, changing membership and leadership, achievements and setbacks, the development of its standards, and its restructuring leading up to the creation of the IASB in 2001.The book also studies the impact of the IASC's standards on national standard setting and on accounting practice in developed and developing countries, as well as the impact on the IASC of the policies and positions of the UN, the OECD, the US Securities and Exchange Commission, the International Organization of Securities Commissions, and the European Commission. It will be of vital interest to all concerned with accounting developments in a global environment, be they academics, policy-makers, or professionals.