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 Corporate Disclosure Diversity: A Comparative Assessment

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:
10.1093/0195305833.003.0009
Subject:
Economics and Finance, Financial Economics

While there are substantial differences in the regulatory regimes, cultures, economic history, nature of government, and institutions among the countries surveyed in the book, these countries have ... More


Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

Karthik Ramanna

Published in print:
2015
Published Online:
May 2016
ISBN:
9780226210742
eISBN:
9780226210889
Item type:
book
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226210889.001.0001
Subject:
Economics and Finance, Financial Economics

There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and understanding of the general public – e.g., rulemaking for bank capital ... More


Local Interests in Global Games: The Cases of China and India

Karthik Ramanna

in Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

Published in print:
2015
Published Online:
May 2016
ISBN:
9780226210742
eISBN:
9780226210889
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226210889.003.0006
Subject:
Economics and Finance, Financial Economics

This chapter provides evidence that the American experience with accounting rulemaking is not unique and that special-interest politics has a role in accounting rulemaking worldwide. It focuses on ... 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


Accounting Standards

Bart Stellinga

in Europe and the Governance of Global Finance

Published in print:
2014
Published Online:
June 2014
ISBN:
9780199683963
eISBN:
9780191763410
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199683963.003.0006
Subject:
Business and Management, Finance, Accounting, and Banking

The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national ... 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


Evolution of the IASC into the IASB

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/9780199646319.003.0002
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

This chapter summarizes the history of the IASC from 1973 to 2000. Created at the initiative of accountancy bodies from several countries, the IASC achieved a modest acceptance of its basic ... More


Setting Up the IASB

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/9780199646319.003.0003
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

This chapter discusses the appointment of the initial trustees of the IASC Foundation, including their chairman Paul Volcker, and the trustees’ decisions and activities to bring the new IASB into ... 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 United States Begins to Warm to the IASB

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/9780199646319.003.0008
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

Acceptance of IFRSs as a basis for financial reporting by foreign companies listing in the United States, without a mandatory reconciliation to US GAAP, was a chief objective of the IASB, as it had ... More


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