Financial Reporting and Global Capital Markets
A History of the International Accounting Standards Committee, 1973-2000
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106 299 Ft
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A termék adatai:
- Kiadó OUP Oxford
- Megjelenés dátuma 2007. március 8.
- ISBN 9780199296293
- Kötéstípus Keménykötés
- Terjedelem704 oldal
- Méret 242x164x43 mm
- Súly 1148 g
- Nyelv angol
- Illusztrációk 20 b/w photos; tables 0
Kategóriák
Rövid leírás:
A 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.
TöbbHosszú leírás:
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.
An important document that is, and will continue to be, an important source for scholars interested in the origins and evolutions of international accounting standards.
Tartalomjegyzék:
Foreword by Sir David Tweedie
Preface
Introduction and Overview
Part I: Origins
Origins of International Accounting Harmonization
The Founding of the IASC
Part II: 1973-87
The People and the Structure of the IASC
'Compromise to Harmonise': Setting the IASC's Early Standards
The IASC Labours to Gain Recognition
The IASC Copes with its Political Environment
Part III: 1987-2000
The Changing Look of the IASC: People, Structure, and Funding
The IASC Fortifies its Standards: The Framework and the Comparability and Improvements Projects
Raising the Stakes: The IASC Responds to IOSCO and the SEC
Putting Teeth in Harmonization: The IASC Completes its 'Core' Standards
The World Wakes Up to the IASC
Towards a World Standard Setter: The Restructuring of the IASC
Appendix 1:Text of the 1973 Agreement and Constitution
Appendix 2: Chairman and Senior Staff
Appendix 3: Members of the Delegations to the IASC, 1973-2000
Appendix 4: Technical Projects, Exposure Drafts, and Standards
Appendix 5: Venues and Dates of Board Meetings
Appendix: Interviewees
Appendix: Use of and References to Unpublished Sources
