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Financial Accounting without a State *

Michael Power

in Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199546350
eISBN:
9780191720048
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199546350.003.0015
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

This chapter argues that financial accounting has been frequently mischaracterized as a field of different national practices which have become increasingly and rapidly international in recent years. ... More


The Accounting Standards Regime

Shawn Donnelly

in The Regimes of European Integration: Constructing Governance of the Single Market

Published in print:
2010
Published Online:
September 2010
ISBN:
9780199579402
eISBN:
9780191723087
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199579402.003.0010
Subject:
Political Science, European Union, International Relations and Politics

This chapter shows how the EU decided to adopt International Accounting Standards (IAS) from the International Accounting Standards Board (IASB) as official EU reporting standards, after most ... More


 Auditing and Accounting Standards: Their Roles and Usefulness to Independent Public Accountants and Investors

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

in Worldwide Financial Reporting: The Development and Future of Accounting Standards

Published in print:
2006
Published Online:
February 2006
ISBN:
9780195305838
eISBN:
9780199783342
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195305833.003.0003
Subject:
Economics and Finance, Financial Economics

Following a description of the ways that standards benefit users and producers of financial statements, this chapter considers alternative organizational procedures for setting those standards. The ... More


The IASC Foundation’s First Constitution Review: Debating Governance and Due Process

Kees Camfferman and Stephen A. Zeff

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

Published in print:
2015
Published Online:
June 2015
ISBN:
9780199646319
eISBN:
9780191800719
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199646319.003.0007
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

The tensions over IAS 39 and controversy over some of the IASB’s other projects, turned the first five-yearly review of the IASC Foundation Constitution into a debate on how to square the IASB’s ... More


The IASB’s Organization Matures

Kees Camfferman and Stephen A. Zeff

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

Published in print:
2015
Published Online:
June 2015
ISBN:
9780199646319
eISBN:
9780191800719
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199646319.003.0011
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

This chapter traces the evolution of the IASB organization through its first decade, and reviews the changing composition of the trustees, the Board, the advisory council, the interpretations ... More


Epilogue

Kees Camfferman and Stephen A. Zeff

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

Published in print:
2015
Published Online:
June 2015
ISBN:
9780199646319
eISBN:
9780191800719
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199646319.003.0017
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

This chapter reviews major developments between June 2011 and the middle of 2014. Because of the SEC’s silence on the use of IFRSs in the United States, the IASB had to find its position in a world ... More


Technical Standards as Public and Club Goods? Financing the International Accounting Standards Board

Tim Büthe

in Voluntary Programs: A Club Theory Perspective

Published in print:
2009
Published Online:
August 2013
ISBN:
9780262162500
eISBN:
9780262259132
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262162500.003.0008
Subject:
Political Science, Political Theory

In this chapter, the boundaries of the club approach are analyzed for their usefulness in corporate financial reporting, and how rule systems are provided for the international finance and accounting ... More


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

Kees Camfferman and Stephen A. Zeff

Published in print:
2015
Published Online:
June 2015
ISBN:
9780199646319
eISBN:
9780191800719
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199646319.001.0001
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

This book provides a historical study of the International Accounting Standards Board (IASB) from 2001 to 2011. During this period, the IASB and its International Financial Reporting Standards ... More


The EU and International Accounting and Auditing Standards

Lucia Quaglia

in The European Union and Global Financial Regulation

Published in print:
2014
Published Online:
August 2014
ISBN:
9780199688241
eISBN:
9780191767517
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199688241.003.0006
Subject:
Political Science, European Union

The regulatory capacity of the EU in accounting was very limited until 2002, when the EU decided to download international accounting standards through an endorsement process. By contrast, the US had ... More


Introduction

Kees Camfferman and Stephen A. Zeff

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

Published in print:
2015
Published Online:
June 2015
ISBN:
9780199646319
eISBN:
9780191800719
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199646319.003.0001
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

This book is a general history of the International Accounting Standards Board (IASB) from 2001 to 2011. The book covers the initial organization of the IASB and its subsequent evolution, the process ... More


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