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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law
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Aiming for Global Accounting Standards - The International Accounting Standards Board, 2001-2011 (Hardcover)
Loot Price: R3,341
Discovery Miles 33 410
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Aiming for Global Accounting Standards - The International Accounting Standards Board, 2001-2011 (Hardcover)
Expected to ship within 10 - 15 working days
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From 2001 to 2011, the International Accounting Standards Board
(IASB) and its International Financial Reporting Standards (IFRSs),
acquired a central position in the practice and regulation of
financial reporting around the world. As a unique instance of a
private-sector body setting standards with legal force in many
jurisdictions, the IASB's rise to prominence has been accompanied
by vivid political debates about its governance and accountability.
Similarly, the IASB's often innovative attempts to change the face
of financial reporting have made it the centre of numerous
controversies. This book traces the history of the IASB from its
foundation as successor to the International Accounting Standards
Committee (IASC), and discusses its operation, changing membership
and leadership, the development of its standards, and their
reception in jurisdictions around the world. The book gives
particular attention to the IASB's relationships with the European
Union, the United States, and Japan, as well as to the impact of
the financial crisis on the IASB's work. By its in-depth coverage
of the history of the IASB, the book provides essential background
information that will enrich the perspective of everyone who has to
deal with IFRSs or the IASB at a technical or policy-making level.
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