05476nam 2200673 a 450 991079227280332120230721015341.01-281-15502-01-4294-9309-797866111550250-19-153787-X(CKB)2560000000293306(EBL)415306(OCoLC)476241584(SSID)ssj0000155063(PQKBManifestationID)11156441(PQKBTitleCode)TC0000155063(PQKBWorkID)10098156(PQKB)11668609(StDuBDS)EDZ0000022828(MiAaPQ)EBC415306(Au-PeEL)EBL415306(CaPaEBR)ebr10271656(CaONFJC)MIL115502(EXLCZ)99256000000029330620061013d2007 uy 0engurcn|||||||||txtccrFinancial reporting and global capital markets[electronic resource] a history of the International Accounting Standards Committee, 1973-2000 /Kees Camfferman and Stephen A. ZeffOxford ;New York Oxford University Press20071 online resource (701 p.)Description based upon print version of record.0-19-929629-4 0-19-170076-2 Includes bibliographical references and index.Contents; List of Figures; List of Tables; Foreword; Preface; List of Abbreviations; 1. Introduction and Overview; 1.1. Approach; 1.2. Overview; 1.2.1. The Antecedents and Founding of the IASC; 1.2.2. The IASC to 1987; 1.2.3. The IASC from 1987 to 2000; PART I. ORIGINS; 2. Origins of International Accounting Harmonization; 2.1. International Economic Integration and Accounting Harmonization; 2.2. The Creation of Regional Accountancy Bodies; 2.3. Calls for Uniformity of Accounting Standards; 2.4. International Accounting in the United States; 2.5. Accountants International Study Group2.6. An International Accounting Secretariat 2.7. Accounting Harmonization in the EEC and the Role of the UEC; 2.8. The Stage for the IASC; 3. The Founding of the IASC; 3.1. The Initiative to Form an International Accounting Standards Committee; 3.2. Benson's Role and Motivation; 3.3. General Reactions to the IASC Proposal; 3.4. Main Features of the 1973 Agreement and Constitution; 3.5. Reactions to the Founding of the IASC; PART II. 1973-87; 4. The People and the Structure of the IASC; 4.1. The Chairmen; 4.2. Composition of the Original Delegations to the IASC4.3. Evolution of the Delegations to 19874.4. Delegations Subsequently Added; 4.5. Incorporation of Associate Members; 4.6. The Technical Staff; 4.7. The Official Language(s); 4.8. Link with the ICAEW; 4.9. The Early Plan for the Approval and Production of Standards; 4.10. Composition of the Project Steering Committees; 4.11. Communications; 4.12. Meetings of the Committee (from 1977 Onwards, the Board); 4.13. Finances; 4.14. Changes in 1977 in the Agreement and Constitution; 4.15. The Organisation and Planning Committee (OPC); 4.16. The Consultative Group4.17. Changes in 1982 in the Agreement and Constitution 4.18. IASC/IFAC Co-ordinating Committee; 4.19. The IASC's Major Reassessment of Its Future Plans in 1987; 5. 'Compromise to Harmonise': Setting the IASC's Early Standards; 5.1. Overview; 5.2. Working Arrangements and Composition of Steering Committees; 5.3. Review of the Technical Projects 1973-87; 5.4. The First Standard: IAS 1; 5.5. Tempered Ambitions: IAS 2 to IAS 5; 5.6. A Non-starter: Auditing Standards; 5.7. Inflation Accounting: IAS 6 and IAS 15; 5.8. Stocking the Shop: IAS 7 to IAS 135.9. Foreign Currency Translation: The Long Road to IAS 215.10. A Courageous Discussion Paper on Banks; 5.11. Showing Leadership: IAS 14, 17, and 19; 5.12. Antecedents of a Conceptual Framework: IAS 16, 17, and 18; 5.13. The End of the Beginning: IAS 20, 22, and 23-6; 5.14. Conclusion; 6. The IASC Labours to Gain Recognition; 6.1. The Best Endeavours Undertaking; 6.2. An Important Endorsement from the FIBV; 6.3. European and World Surveys of Financial Reporting: A Boon for the IASC; 6.4. Impact on Country Members of the IASC Board; 6.5. United Kingdom & Ireland; 6.6. United States6.7. AustraliaA detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries. - ;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 (IASAccountingStandardsFinancial statementsStandardsAccountingStandards.Financial statementsStandards.657.02/18Camfferman Kees1966-115844Zeff Stephen A110851MiAaPQMiAaPQMiAaPQBOOK9910792272803321Financial reporting and global capital markets3820554UNINA