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The First Wave of Jurisdictional Adoptions of IFRSs

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/9780199646319.003.0004
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

The announcement by the European Union in 2000 of the required use of IFRSs in the consolidated financial statements of European listed companies, beginning in 2005, marked a turning point in the ... More


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