Format:
XXV, 662 S.
,
Ill., graph. Darst.
Edition:
1st ed.
ISBN:
0199646317
,
9780198827467
,
9780199646319
Content:
Evolution of the IASC into the IASB -- Setting up the IASB -- The first wave of jurisdictional adoptions of IFRSs -- The IASB sets its agenda : 'improvement, convergence, leadership' -- Financial instruments : the confrontation with Europe -- The IASC foundation's first constitution review : debating governance and due process -- The United States begins to warm to the IASB -- The IASB's vexed relation with Europe -- Adopt or adapt : diversity in acceptance of IFRSs -- The IASB's organization matures -- Concepts and convergence : an ever closer relation with the FASB -- The IASB survives the financial crisis -- Preparing the IASB for the second decade -- The uncertain path towards a single global standard -- The IASB and the FASB rush to complete the convergence programme
Note:
Evolution of the IASC into the IASBSetting up the IASB -- The first wave of jurisdictional adoptions of IFRSs -- The IASB sets its agenda : 'improvement, convergence, leadership' -- Financial instruments : the confrontation with Europe -- The IASC foundation's first constitution review : debating governance and due process -- The United States begins to warm to the IASB -- The IASB's vexed relation with Europe -- Adopt or adapt : diversity in acceptance of IFRSs -- The IASB's organization matures -- Concepts and convergence : an ever closer relation with the FASB -- The IASB survives the financial crisis -- Preparing the IASB for the second decade -- The uncertain path towards a single global standard -- The IASB and the FASB rush to complete the convergence programme.
Additional Edition:
Online-Ausg.: Camfferman, Kees, 1966 - Aiming for global accounting standards Oxford : Oxford University Press, 2015 ISBN 9780191800719
Language:
English
Subjects:
Economics
Keywords:
Bilanzierungsgrundsätze
;
International Financial Reporting Standards
;
International Accounting Standards Board
;
Geschichte
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