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Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000

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Author Info

  • Camfferman, Kees

    (Professor of Financial Accounting, Vrije Universiteit Amsterdam)

  • Zeff, Stephen A.

    (Herbert S. Autrey Professor of Accounting, Rice University)

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    Abstract

    Standardization and harmonization of accounting practices is a fundamental element of a global business environment. Achieving this is a complex process that involves technical and political negotiation. The International Accounting Standards Committee (IASC) was the organization that pioneered this process on a world-wide basis. The IASC prepared the way for the International Accounting Standards Board (IASB) and its International Financial Reporting Standards, which since 2005 have held the dominant influence over the financial reporting of thousands of listed companies in the European Union, as well as in many other countries. The forces and influences that shaped the formation of the IASB were intimately connected with the historical organization and operation of its predecessor, the IASC, and so to understand the standards enforced in financial reporting today, a historical understanding of the IASC is required. Financial Reporting and Global Capital Markets does just this. It examines the history of the IASC from 1973 to 2000, including its foundation, operation, changing membership and leadership, achievements and setbacks, the development of its standards, and its restructuring leading up to the creation of the IASB in 2001. The book also studies the impact of the IASC's standards on national standard setting and on accounting practice in developed and developing countries, as well as the impact on the IASC of the policies and positions of the UN, the OECD, the US Securities and Exchange Commission, the International Organization of Securities Commissions, and the European Commission. It will be of vital interest to all concerned with accounting developments in a global environment, be they academics, policy-makers, or professionals. Available in OSO: http://www.oxfordscholarship.com/oso/public/content/management/9780199296293/toc.html

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    Bibliographic Info

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    This book is provided by Oxford University Press in its series OUP Catalogue with number 9780199296293 and published in 2007.

    ISBN: 9780199296293
    Order: http://ukcatalogue.oup.com/product/9780199296293.do
    Handle: RePEc:oxp:obooks:9780199296293

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    Web page: http://www.oup.com/

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    Cited by:
    1. Garry D. Carnegie & Christopher J. Napier, 2012. "Accounting's past, present and future: the unifying power of history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 25(2), pages 328-369, February.
    2. Sebastian Botzem & Jeanette Hofmann, 2008. "Transnational institution building as public-private interaction: the case of standard setting on the Internet and in corporate financial reporting," LSE Research Online Documents on Economics 36535, London School of Economics and Political Science, LSE Library.
    3. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
    4. Jaroslav Wagner, 2011. "Performance Measurement - Developing Tendencies of the Second Half of the 20th Century," Politick√° ekonomie, University of Economics, Prague, vol. 2011(6), pages 775-793.

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