Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001-2011

ISBN-13: 9780198827467 / Angielski / Miękka / 2018 / 688 str.

Kees Camfferman; Stephen A. Zeff

Opis

This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.

O autorze

Kees Camfferman is Professor of Financial Accounting at Vrije Universiteit, Amsterdam, and a qualified auditor. His research, published in several international academic journals, is focused on the development of financial reporting practices and of the institutional framework of financial reporting from the 19th century to the present. Stephen A. Zeff is Professor of Accounting at Rice University, Houston. He is former President of the American Accouting Association and a former Editor of The Accounting Review. He has been inducted into the Accounting Hall of Fame, and the AAA has given him its Outstanding Accounting Educator award. He has lectured in more than fifty countries and has served as the International Adviser to the Institute of Chartered Accountants of Scotland. His primary research interest is the comparative history of accounting standard setting and regulation.