The early years of the International Accounting Standards Committee
著者
書誌事項
The early years of the International Accounting Standards Committee
（Critical perspectives on business and management, . International financial reporting standards : context,
Routledge, 2008
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注記
"Critical perspectives in business and management"
Includes bibliographical references
Set ISBN for "International financial reporting standards : context, analysis and comment": 9780415380973, 0415380979
内容説明・目次
- 巻冊次
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: set ISBN 9780415380973
内容説明
International Financial Reporting Standards (IFRS), and the possibility of global accounting harmonization, have recently gained enormously in importance, both practically and from an academic and research perspective. Since 2005, European and Australian listed enterprises are required to use IFRS for Consolidated Financial Statements. Other countries - from New Zealand to China - are actively moving towards these standards. And now, the IFRS Board and the American Regulatory System are publicly committed to a convergence programme.
This major work, edited by two leading experts in the field, is a timely appraisal of academic and regulatory work in relation to this whole process. These important volumes bring together - otherwise inaccessible - early material which is vital to the understanding of the historical perspective, both in terms of the current situation and of future developments.
International Financial Reporting Standards provides a broad overview, in addition to detailed coverage, of this important and fascinating topic, including a discussion of the processes of change and developments which have led from a widely disparate starting position to the current situation. The four volumes are fully indexed and each includes an informative, contextual introduction by the editors.
目次
Vol. I: Context: The Need for International Standardisation of Accounting. Part A: Diversity and its Effects. Part B: Influences on Accounting. Part C: Classification. Part D: Measuring Standardisation. Vol II: The Early Years of the International Accounting Standards Committee. Part A: Foundation of the IASC. Part B: Assessments of the IASC and its Standards. Part C: Compliance and Harmonisation with IASs. Vol. III: The Later Years of the International Accounting Standards Committee. Part A: Conceptual Issues. Part B: Reports on IASC Board Meetings. Part C: Technical Issues. Part D: Use of IASs by Companies. Vol. IV: The IASB: The Standards and their Widespread Adoption. Part A: Conceptual Issues. Part B: Technical Issues. Part C: Widespread Adoption of IFRS. Part D: Effects of IFRS.
- 巻冊次
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ISBN 9780415380997
内容説明
This is the second of four volumes. This major work, edited by two leading experts in the field, is a timely appraisal of academic and regulatory work in relation to this whole process. These important volumes bring together - otherwise inaccessible - early material which is vital to the understanding of the historical perspective, both in terms of the current situation and of future developments. International Financial Reporting Standards provides a broad overview, in addition to detailed coverage, of this important and fascinating topic, including a discussion of the processes of change and developments which have led from a widely disparate starting position to the current situation. The four volumes are fully indexed and each includes an informative, contextual introduction by the editors.
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