Results 191 to 200 of about 33,658 (230)

The IASB and the Market “Communion”

2016
Since the 1970s, accountants are suspected for having been contributing to the predominance of the market doctrine by setting themselves the objective of ensuring the efficient functioning of financial markets. In this chapter, we set out to analyze how the IASB project accords with this logic.
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The Financial Milieu of the IASB and AASB

Australian Accounting Review, 2006
This paper considers the implications of the convergence of the accounting standards of the International Accounting Standards Board with those of the Australian Accounting Standard Board. Australia seems well placed to comply with the international accounting standards in 2005, but not quite in the way the boards would have us imagine.
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The IASB Sets its Agenda

2015
Abstract The IASB was free to set its own agenda of technical projects, building on the inherited corpus of IASC standards. A part of the initial agenda continued the IASC’s policy of improving standards in order to gain acceptance by securities regulators, organized in IOSCO.
Kees Camfferman, Stephen A. Zeff
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The Power of Transnational Private Governance: Financialization and the IASB

Business and Politics, 2007
This investigation of accounting standard setting as a case of business power in global governance links together three facets of power. First we examine the discursive power of international accounting standards in the ongoing process of financialization, which we break into two dynamics centered on profit and control.
Nolke, A., Perry, J.
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A Critical Look at the IASB

2016
This paper traces the history of the International Accounting Standards Board (IASB) and the Foundation which supports it, from its inception in 2001 to the present time (2015). Emphasis is placed upon the way in which the organization has adapted to pressures from and changes in its external environment as its standards have been adopted by a greater ...
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The IASB Survives the Financial Crisis

2015
Abstract During the initial stages of the financial crisis, the IASB came under pressure to revise its guidance on fair value measurement for financial instruments traded in inactive markets. As the crisis intensified, the role of accounting standards in exacerbating financial instability became a matter of debate at the highest ...
Kees Camfferman, Stephen A. Zeff
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The IASB’s Vexed Relation with Europe

2015
Abstract The EU’s commitment to IFRSs was confirmed with the actual adoption of the standards in practice, beginning in 2005. The European Commission encouraged other jurisdictions to adopt or converge with IFRSs, through its requirement that non-EU companies listed in the EU should use IFRSs or national standards deemed equivalent with ...
Kees Camfferman, Stephen A. Zeff
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Pathway to 2005 IASB Standards

Australian Accounting Review, 2003
The proposed adoption of international accounting standards is a challenge worth meeting if the result is a set of internationally acceptable high‐quality accounting standards that leads to improved transparent financial reporting. If the effort is unsuccessful, we will have lost a unique opportunity for accounting standard‐setters to make a quantum ...
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Lobbying of the IASB: An Empirical Investigation

Journal of International Accounting Research, 2011
ABSTRACT This paper provides evidence on how the International Accounting Standards Board (IASB) generates accounting standards in the presence of lobbyists with differing preferences. I develop hypotheses regarding the associations between attributes of lobbyists and their lobbying activity, and their lobbying success.
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The IASB: its Origins and Structure

2002
The International Accounting Standards Committee (IASB) is the only body that seeks to be the global standard setter which can claim to represent the whole world and not simply a country or a group of countries. This chapter presents a brief introduction to the IASB concentrating on its origins, objectives and structure.
John Flower, Gabi Ebbers
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