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The Uncertain Path Towards a Single Global Standard

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/9780199646319.003.0015
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

Following the financial crisis and personnel changes at the US SEC, the prospect of adoption of IFRSs in the United States began to fade. This brought other jurisdictions, which had formed their ... More


Adopt or Adapt: Diversity in Acceptance 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/9780199646319.003.0010
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

Between 2005 to 2007, several important jurisdictions announced plans to adopt IFRSs or to converge national standards with IFRSs. Canada announced the adoption of IFRSs beginning in 2011. China ... More


The IASB Sets its Agenda: ‘Improvement, Convergence, Leadership’

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/9780199646319.003.0005
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

The IASB was free to set its own agenda of technical projects, building on the inherited corpus of IASC standards. A part of the initial agenda continued the IASC’s policy of improving standards in ... More


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