グローバル会計基準を目指して：IASBの１０年史 Aiming for Global Accounting Standards : The International Accounting Standards Board, 2001-2011

Camfferman, Kees/ Zeff, Stephen A.

Oxford University Press（2015/03発売）

• 製本 Hardcover:ハードカバー版／ページ数 690 p.
• 言語 ENG
• 商品コード 9780199646319
• DDC分類 657

Full Description

From 2001 to 2011, the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), 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.

Contents

1. Introduction ; 2. Evolution of the IASC into the IASB ; 3. Setting up the IASB ; 4. The First Wave of Jurisdictional Adoptions of IFRSs ; 5. The IASB Sets its Agenda: 'Improvement, Convergence, Leadership' ; 6. Financial Instruments: The Confrontation with Europe ; 7. The IASC Foundation's First Constitution review: Debating Governance and Due Process ; 8. The United States Begins to Warm to the IASB ; 9. The IASB's Vexed Relation with Europe ; 10. Adopt or Adapt: Diversity in Acceptance of IFRSs ; 11. The IASB's Organization Matures ; 12. Concepts and Convergence: An Ever Closer Relation with the FASB ; 13. The IASB Survives the Financial Crisis ; 14. Preparing the IASB for the Second Decade ; 15. The Uncertain Path Towards a Single Global Standard ; 16. The IASB and the FASB Rush to Complete the Convergence Programme ; 17. Epilogue