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Author:   Kees Camfferman (Professor of Financial Accounting, Professor of Financial Accounting, VU University Amsterdam) ,  Stephen A. Zeff (Professor of Accounting, Professor of Accounting, Rice University)
Publisher:   Oxford University Press
Imprint:   Oxford University Press
Dimensions:   Width: 15.70cm , Height: 3.90cm , Length: 23.50cm
Weight:   1.030kg
ISBN:  

9780198827467

ISBN 10:   0198827466
Pages:   688
Publication Date:   05 July 2018
Audience:   College/higher education ,  Professional and scholarly ,  Postgraduate, Research & Scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   To order  
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Table of Contents

1: Introduction 2: Evolution of the IASC into the IASB 3: Setting up the IASB 4: The First Wave of Jurisdictional Adoptions of IFRSs 5: The IASB Sets its Agenda: 'Improvement, Convergence, Leadership' 6: Financial Instruments: The Confrontation with Europe 7: The IASC Foundation's First Constitution review: Debating Governance and Due Process 8: The United States Begins to Warm to the IASB 9: The IASB's Vexed Relation with Europe 10: Adopt or Adapt: Diversity in Acceptance of IFRSs 11: The IASB's Organization Matures 12: Concepts and Convergence: An Ever Closer Relation with the FASB 13: The IASB Survives the Financial Crisis 14: Preparing the IASB for the Second Decade 15: The Uncertain Path Towards a Single Global Standard 16: The IASB and the FASB Rush to Complete the Convergence Programme 17: Epilogue

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Author Information

Kees Camfferman is Professor of Financial Accounting at Vrije Universiteit, Amsterdam, and a qualified auditor. His research, published in several international academic journals, is focused on the development of financial reporting practices and of the institutional framework of financial reporting from the 19th century to the present. Stephen A. Zeff is Professor of Accounting at Rice University, Houston. He is former President of the American Accouting Association and a former Editor of The Accounting Review. He has been inducted into the Accounting Hall of Fame, and the AAA has given him its Outstanding Accounting Educator award. He has lectured in more than fifty countries and has served as the International Adviser to the Institute of Chartered Accountants of Scotland. His primary research interest is the comparative history of accounting standard setting and regulation.

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