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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


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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