LEADER 05476nam 2200673 a 450 001 9910792272803321 005 20230721015341.0 010 $a1-281-15502-0 010 $a1-4294-9309-7 010 $a9786611155025 010 $a0-19-153787-X 035 $a(CKB)2560000000293306 035 $a(EBL)415306 035 $a(OCoLC)476241584 035 $a(SSID)ssj0000155063 035 $a(PQKBManifestationID)11156441 035 $a(PQKBTitleCode)TC0000155063 035 $a(PQKBWorkID)10098156 035 $a(PQKB)11668609 035 $a(StDuBDS)EDZ0000022828 035 $a(MiAaPQ)EBC415306 035 $a(Au-PeEL)EBL415306 035 $a(CaPaEBR)ebr10271656 035 $a(CaONFJC)MIL115502 035 $a(EXLCZ)992560000000293306 100 $a20061013d2007 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinancial reporting and global capital markets$b[electronic resource] $ea history of the International Accounting Standards Committee, 1973-2000 /$fKees Camfferman and Stephen A. Zeff 210 $aOxford ;$aNew York $cOxford University Press$d2007 215 $a1 online resource (701 p.) 300 $aDescription based upon print version of record. 311 $a0-19-929629-4 311 $a0-19-170076-2 320 $aIncludes bibliographical references and index. 327 $aContents; 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 Group 327 $a2.6. 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 IASC 327 $a4.3. 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 Group 327 $a4.17. 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 13 327 $a5.9. 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 States 327 $a6.7. Australia 330 $aA 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 (IAS 606 $aAccounting$xStandards 606 $aFinancial statements$xStandards 615 0$aAccounting$xStandards. 615 0$aFinancial statements$xStandards. 676 $a657.02/18 700 $aCamfferman$b Kees$f1966-$0115844 701 $aZeff$b Stephen A$0110851 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910792272803321 996 $aFinancial reporting and global capital markets$93820554 997 $aUNINA