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

Kees Camfferman, S.A. Zeff

Open publisher page 34 citations

Abstract

1. Introduction 2. Evolution of the IASC into the IASB 3. Setting up the IASB 4. The First Wave of Jurisdictional Adoptions of IFRSs 5. The IASB Sets its Agenda: 'Improvement, Convergence, Leadership' 6. Financial Instruments: The Confrontation with Europe 7. The IASC Foundation's First Constitution review: Debating Governance and Due Process 8. The United States Begins to Warm to the IASB 9. The IASB's Vexed Relation with Europe 10. Adopt or Adapt: Diversity in Acceptance of IFRSs 11. The IASB's Organization Matures 12. Concepts and Convergence: An Ever Closer Relation with the FASB 13. The IASB Survives the Financial Crisis 14. Preparing the IASB for the Second Decade 15. The Uncertain Path Towards a Single Global Standard 16. The IASB and the FASB Rush to Complete the Convergence Programme 17. Epilogue

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What this paper is about

1. Introduction 2. Evolution of the IASC into the IASB 3. Setting up the IASB 4. The First Wave of Jurisdictional Adoptions of IFRSs 5. The IASB Sets its Agenda: 'Improvement, Convergence, Leadership' 6. Financial Instruments: The Confrontation with Europe 7. The IASC Foundation's First Constitution review: Debating Governance and Due Process 8. The United States Begins to Warm to the IASB 9. The IASB's Vexed Relation with Europe 10. Adopt or Adapt: Diversity in Acceptance of IFRSs 11. The IASB's Organization Matures 12. Concepts and Convergence: An Ever Closer Relation with the FASB 13. The IASB Survives the Financial Crisis 14. Preparing the IASB for the Second Decade 15. The Uncertain Path Towards a Single Global Standard 16. The IASB and the FASB Rush to Complete the Convergence Programme 17. Epilogue

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Available abstract

1. Introduction 2. Evolution of the IASC into the IASB 3. Setting up the IASB 4. The First Wave of Jurisdictional Adoptions of IFRSs 5. The IASB Sets its Agenda: 'Improvement, Convergence, Leadership' 6. Financial Instruments: The Confrontation with Europe 7. The IASC Foundation's First Constitution review: Debating Governance and Due Process 8. The United States Begins to Warm to the IASB 9. The IASB's Vexed Relation with Europe 10. Adopt or Adapt: Diversity in Acceptance of IFRSs 11. The IASB's Organization Matures 12. Concepts and Convergence: An Ever Closer Relation with the FASB 13. The IASB Survives the Financial Crisis 14. Preparing the IASB for the Second Decade 15. The Uncertain Path Towards a Single Global Standard 16. The IASB and the FASB Rush to Complete the Convergence Programme 17. Epilogue

Key concepts: Accounting, Convergence (economics), Constitution, Corporate governance, Political science, Relation (database), Diversity (politics), Foundation (evidence)

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