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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


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


Preparing the IASB for the Second Decade

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/9780199646319.003.0014
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

Between 2006 and 2009 the question of the IASB’s public accountability was resolved by establishing a Monitoring Board, mainly composed of securities regulators. The powers of the Monitoring Board, ... 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


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