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The IASB’s Vexed Relation with Europe

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/9780199646319.003.0009
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

The EU’s commitment to IFRSs was confirmed with the actual adoption of the standards in practice, beginning in 2005. The European Commission encouraged other jurisdictions to adopt or converge with ... More


Financial Instruments: The Confrontation with Europe

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/9780199646319.003.0006
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

Accounting for financial instruments became a test-case for the adoption of IFRSs by the European Union. The standard IAS 39 had always been controversial. There was a widely held view that the IASB ... More


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