New book on history of the IASC 1973-2000

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08 Mar 2007

The Oxford University Press has published Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000, by Kees Camfferman and Stephen A. Zeff.

The book 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. Click for:

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 Appendices

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