IDEAS home Printed from https://ideas.repec.org/b/oxp/obooks/9780199646319.html
   My bibliography  Save this book

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

Author

Listed:
  • Camfferman, Kees

    (VU University Amsterdam)

  • Zeff, Stephen A.

    (Rice University)

Abstract

From 2001 to 2011, the International Accounting Standards Board (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 financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.

Suggested Citation

  • Camfferman, Kees & Zeff, Stephen A., 2015. "Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001-2011," OUP Catalogue, Oxford University Press, number 9780199646319.
    • Handle: RePEc:oxp:obooks:9780199646319
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Pucci, Richard & Skærbæk, Peter, 2020. "The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    2. Issam Benhayoun & M. Marghich Abdellatif, 2020. "The influence of financial markets on accounting standards: A historical reading [L’influence des marchés financiers sur la normalisation comptable : Une lecture historique]," Post-Print halshs-02955580, HAL.
    3. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    4. Weetman, Pauline, 2018. "Financial reporting in Europe: Prospects for research," European Management Journal, Elsevier, vol. 36(2), pages 153-160.
    5. Kees Camfferman, 2015. "The Emergence of the 'Incurred-Loss' Model for Credit Losses in IAS 39," Accounting in Europe, Taylor & Francis Journals, vol. 12(1), pages 1-35, June.
    6. Christopher Hossfeld & Yvonne Muller-Lagarde & David Alexander & Moritz Pöschke & Lionel Zevounou, 2018. "European Public Interest," Working Papers hal-01936960, HAL.
    7. Brian A. Rutherford, 2022. "Individuating Assets and Liabilities in Financial Accounting," Abacus, Accounting Foundation, University of Sydney, vol. 58(2), pages 233-261, June.
    8. Geoffrey Whittington, 2015. "Measurement in Financial Reporting: Half a Century of Research and Practice," Abacus, Accounting Foundation, University of Sydney, vol. 51(4), pages 549-571, December.
    9. Ann Tarca, 2020. "The IASB and Comparability of International Financial Reporting: Research Evidence and Implications," Australian Accounting Review, CPA Australia, vol. 30(4), pages 231-242, December.
    10. Mora, Araceli, 2018. "The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption/La influencia de la política y la economía en la adopción de las Normas Internacionales de Informa," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 407-428, Mayo.
    11. Miriam Koning & Gerard Mertens & Peter Roosenboom, 2018. "Drivers of institutional change around the world: The case of IFRS," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(3), pages 249-271, April.
    12. Christopher Hossfeld & Yvonne Muller-Lagarde & David Alexander & Moritz Pöschke & Lionel Zevounou, 2018. "L'intérêt public européen/ European Public Interest," Working Papers hal-01862364, HAL.
    13. Paola Ramassa & Alberto Quagli, 2024. "Interpreting IFRS: The Evolving Role of Agenda Decisions," Abacus, Accounting Foundation, University of Sydney, vol. 60(2), pages 205-235, June.
    14. Mohamed Toukabri & Maher Toukabri, 2023. "Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting," Systemic Practice and Action Research, Springer, vol. 36(5), pages 725-753, October.
    15. Yanqi Sun & Jenny Jing Wang & Kevin Tairan Huang, 2022. "Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2879-2904, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oxp:obooks:9780199646319. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Economics Book Marketing (email available below). General contact details of provider: http://www.oup.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.