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

Kees Camfferman and Stephen A. Zeff

Published in print:
2007
Published Online:
October 2011
ISBN:
9780199296293
eISBN:
9780191700767
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199296293.001.0001
Subject:
Business and Management, Finance, Accounting, and Banking

This book presents a detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board ... More


Towards a World Standard Setter: The Restructuring of the IASC

Kees Camfferman and Stephen A. Zeff

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

Published in print:
2007
Published Online:
October 2011
ISBN:
9780199296293
eISBN:
9780191700767
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199296293.003.0013
Subject:
Business and Management, Finance, Accounting, and Banking

This chapter deals with the restructuring of the International Accounting Standards Committee (IASC) into the International Accounting Standards Board. It became evident in the 1990s that the IASC ... More


Private Regulators in Global Financial Markets: Institutional Structure and Complementarity in Accounting Regulation

Tim Büthe and Walter Mattli

in The New Global Rulers: The Privatization of Regulation in the World Economy

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.003.0004
Subject:
Political Science, International Relations and Politics

This chapter examines the role of private regulators in global financial markets, with particular emphasis on institutional structure and complementarity in accounting regulation. It first provides ... 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


The Rise of Private Regulation in the World Economy

Tim Büthe and Walter Mattli

in The New Global Rulers: The Privatization of Regulation in the World Economy

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.003.0001
Subject:
Political Science, International Relations and Politics

This book examines the delegation of regulatory authority from governments to a single international private-sector body by focusing on three powerful global private regulators, or focal rule-making ... 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 Politics of Setting Standards for Financial Reporting

Tim Büthe and Walter Mattli

in The New Global Rulers: The Privatization of Regulation in the World Economy

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.003.0005
Subject:
Political Science, International Relations and Politics

This chapter examines the political dimensions of setting standards for global financial reporting. Drawing on the results of an international business survey, conducted among hundreds of chief ... More


Conclusions and Implications for Global Governance

Tim Büthe and Walter Mattli

in The New Global Rulers: The Privatization of Regulation in the World Economy

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.003.0009
Subject:
Political Science, International Relations and Politics

This book has explored global private governance by three focal rule-making institutions: the International Accounting Standards Board (IASB), the International Organization for Standardization ... More


The New Global Rulers: The Privatization of Regulation in the World Economy

Tim Büthe and Walter Mattli

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
book
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.001.0001
Subject:
Political Science, International Relations and Politics

Over the past two decades, governments have delegated extensive regulatory authority to international private-sector organizations. This internationalization and privatization of rule-making has been ... More


Accounting for Emissions: From Costless Activity to Market Operations *

Allan Cook

in Legal Aspects of Carbon Trading: Kyoto, Copenhagen, and beyond

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199565931
eISBN:
9780191722028
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199565931.003.0003
Subject:
Law, Environmental and Energy Law, Private International Law

This chapter examines, in the context of the European Union's new Emissions Trading Scheme under the Kyoto Protocol, the issues surrounding the aborted attempt by the International Accounting ... More


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