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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


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


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