Téléchargez le livre : Aiming for Global Accounting Standards

Aiming for Global Accounting Standards

The International Accounting Standards Board, 2001-2011 de

,

Éditeur :

OUP Oxford


Paru le : 2015-03-26

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Description
The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have 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.
Pages
728 pages
Collection
n.c
Parution
2015-03-26
Marque
OUP Oxford
EAN papier
9780191057144
EAN PDF
9780191057144
Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
0
Taille du fichier
16241 Ko
Prix
36,23 €

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