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

The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have 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.

ISBN:	9780198827467
Publisher:	OUP Oxford
Imprint:	Oxford University Press
Published date:	05 Jul 2018
DEWEY:	657.30218
DEWEY edition:	23
Language:	English
Number of pages:	688
Weight:	1030g
Height:	235mm
Width:	157mm
Spine width:	39mm

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