Results 181 to 190 of about 33,658 (230)
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Lobbying the IASB: The Role of EFRAG
SSRN Electronic Journal, 2020The international standard-setting process has always been perceived as a political process determined by self-interested parties that aim to influence the outcome of the International Accounting Standards Board (IASB). Although Sutton (1984) noted that the opportunity to influence a regulator’s thinking is more likely to occur at earlier stages and ...
Katharina Weiß, Ulfert Gronewold
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2015
Abstract This chapter discusses the appointment of the initial trustees of the IASC Foundation, including their chairman Paul Volcker, and the trustees’ decisions and activities to bring the new IASB into being. The most vital of these decisions were the selection of the first chairman of the IASB and the other initial Board members ...
Kees Camfferman, Stephen A. Zeff
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Abstract This chapter discusses the appointment of the initial trustees of the IASC Foundation, including their chairman Paul Volcker, and the trustees’ decisions and activities to bring the new IASB into being. The most vital of these decisions were the selection of the first chairman of the IASB and the other initial Board members ...
Kees Camfferman, Stephen A. Zeff
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An Analysis of the IASB’s Dissenting Opinions
SSRN Electronic Journal, 2015In this paper we report the results of a content analysis of dissenting opinions found in International Accounting Standards Board (IASB) standards. During 2001 to 2009 the IASB issued 26 financial accounting standards or amendments to standards. Twenty-five of these standards contained dissenting opinions. We identify and classify the arguments in the
Michael E. Bradbury, Julie A Harrison
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2002
Between 1974 and 2000, the IASC issued some forty International Accounting Standards (IASs) of which 34 were still current in 2000. The IASB, on taking office, stated that the IASC’s standards continued to be applicable unless and until they were superseded by a standard issued by the IASB.
John Flower, Gabi Ebbers
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Between 1974 and 2000, the IASC issued some forty International Accounting Standards (IASs) of which 34 were still current in 2000. The IASB, on taking office, stated that the IASC’s standards continued to be applicable unless and until they were superseded by a standard issued by the IASB.
John Flower, Gabi Ebbers
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2011
Innerhalb von nur neun Jahren haben sich die International Financial Reporting Standards (IFRS) von einer Reihe best-practice Regeln der internationalen Bilanzierung zu der internationalen Bilanzierungssprache uberhaupt entwickelt.
Michael Buschhüter, Andreas Striegel
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Innerhalb von nur neun Jahren haben sich die International Financial Reporting Standards (IFRS) von einer Reihe best-practice Regeln der internationalen Bilanzierung zu der internationalen Bilanzierungssprache uberhaupt entwickelt.
Michael Buschhüter, Andreas Striegel
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2004
The subject of this chapter is the International Accounting Standards Board (IASB). In recent years the IASB has become a very important actor in European financial reporting. How this came about and the role that the IASB now plays in Europe is explained in the next chapter. The present chapter sets the scene for the succeeding chapter by presenting a
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The subject of this chapter is the International Accounting Standards Board (IASB). In recent years the IASB has become a very important actor in European financial reporting. How this came about and the role that the IASB now plays in Europe is explained in the next chapter. The present chapter sets the scene for the succeeding chapter by presenting a
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Preparing the IASB for the Second Decade
2015Abstract Between 2006 and 2009 the question of the IASB’s public accountability was resolved by establishing a Monitoring Board, mainly composed of securities regulators. The powers of the Monitoring Board, in relation to the IASB Board’s independence, were a matter of intense negations.
Kees Camfferman, Stephen A. Zeff
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The IASB and the Failure of Corporate Governance
2013Business corporations tend to get a bad press as bully-boys of the economic world. They are favourite targets of anti-capitalist protest. One outcome of the recent turmoil in the banking sector is increasing popular concern over the issue of corporate governance in general and “conflict of interest” in particular.
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The Changing IASB and AASB Relationship
Australian Accounting Review, 2012This article takes the reader inside the changing relationship between the Australian Accounting Standards Board (AASB) and other standard setters, and the International Accounting Standards Board (IASB) in 2012. Critically, it looks at the prospect that relationships between the IASB and domestic standard setters might now change markedly as attempts ...
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The IASB Agenda — A Moving Target
Australian Accounting Review, 2007This paper reviews the agenda of the International Accounting Standards Board (IASB) and the opportunities for research that it provides. The paper analyses the progress of topics on the 2001 agenda and concludes that evolution is variable, partly due to the appearance of later priorities.
WOLFGANG DICK, PETER WALTON
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