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Aiming for Global Accounting Standards
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Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001–2011

Kees Camfferman and Stephen A. Zeff

Abstract

This book provides a historical study of the International Accounting Standards Board (IASB) from 2001 to 2011. During this period, the IASB and its International Financial Reporting Standards (IFRSs) acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB’s rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB’s often innovative attempts to change the face of financ ... More

Keywords: accounting standards, global accounting standards, standard setting, IFRS, adoption of IFRS, IASB, financial reporting, international regulatory cooperation, convergence of accounting standards

Bibliographic Information

Print publication date: 2015 Print ISBN-13: 9780199646319
Published to Oxford Scholarship Online: June 2015 DOI:10.1093/acprof:oso/9780199646319.001.0001

Authors

Affiliations are at time of print publication.

Kees Camfferman, author
Professor of Financial Accounting, VU University Amsterdam

Stephen A. Zeff, author
Professor of Accounting, Rice University

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