- ホーム
- > 洋書
- > 英文書
- > Business / Economics
Full Description
Standardization and harmonization of accounting practices is a fundamental element of a global business environment. Achieving this is a complex process that involves technical and political negotiation. The International Accounting Standards Committee (IASC) was the organization that pioneered this process on a world-wide basis.
The IASC prepared the way for the International Accounting Standards Board (IASB) and its International Financial Reporting Standards, which since 2005 have held the dominant influence over the financial reporting of thousands of listed companies in the European Union, as well as in many other countries.
The forces and influences that shaped the formation of the IASB were intimately connected with the historical organization and operation of its predecessor, the IASC, and so to understand the standards enforced in financial reporting today, a historical understanding of the IASC is required. Financial Reporting and Global Capital Markets does just this. It examines the history of the IASC from 1973 to 2000, including its foundation, operation, changing membership and leadership, achievements and setbacks, the development of its standards, and its restructuring leading up to the creation of the IASB in 2001.
The book also studies the impact of the IASC's standards on national standard setting and on accounting practice in developed and developing countries, as well as the impact on the IASC of the policies and positions of the UN, the OECD, the US Securities and Exchange Commission, the International Organization of Securities Commissions, and the European Commission. It will be of vital interest to all concerned with accounting developments in a global environment, be they academics, policy-makers, or professionals.
Contents
Foreword by Sir David Tweedie ; Preface ; 1. Introduction and Overview ; PART I: ORIGINS ; 2. Origins of International Accounting Harmonization ; 3. The Founding of the IASC ; PART II: 1973-87 ; 4. The People and the Structure of the IASC ; 5. 'Compromise to Harmonise': Setting the IASC's Early Standards ; 6. The IASC Labours to Gain Recognition ; 7. The IASC Copes with its Political Environment ; PART III: 1987-2000 ; 8. The Changing Look of the IASC: People, Structure, and Funding ; 9. The IASC Fortifies its Standards: The Framework and the Comparability and Improvements Projects ; 10. Raising the Stakes: The IASC Responds to IOSCO and the SEC ; 11. Putting Teeth in Harmonization: The IASC Completes its 'Core' Standards ; 12. The World Wakes Up to the IASC ; 13. Towards a World Standard Setter: The Restructuring of the IASC ; Appendix 1:Text of the 1973 Agreement and Constitution ; Appendix 2: Chairman and Senior Staff ; Appendix 3: Members of the Delegations to the IASC, 1973-2000 ; Appendix 4: Technical Projects, Exposure Drafts, and Standards ; Appendix 5: Venues and Dates of Board Meetings ; Appendix: Interviewees ; Appendix: Use of and References to Unpublished Sources
