Download This PaperThe Evolution of the IASC into the IASB, and the Challenges it Faces
Accounting Review, Forthcoming
46 Pages Posted: 22 Dec 2011
Date Written: December 21, 2011
Abstract
In this article, I undertake to review the major developments and turning-points in the evolution of the IASC, followed by the evolution of the IASB. At the conclusion, I suggest five challenges facing the IASB.
Keywords: IASC, IASB, IAS, IFRS, standard setting, regulation
JEL Classification: M41
Suggested Citation: Suggested Citation
Do you have negative results from your research you’d like to share?
Recommended Papers
-
Marking to Market: Panacea or Pandora's Box?
By Guillaume Plantin, Haresh Sapra, ...
-
Mark-to-Market Accounting and Liquidity Pricing
By Franklin Allen and Elena Carletti
-
The Crisis of Fair Value Accounting: Making Sense of the Recent Debate
By Christian Laux and Christian Leuz
-
Did Fair-Value Accounting Contribute to the Financial Crisis?
By Christian Laux and Christian Leuz
-
Did Fair-Value Accounting Contribute to the Financial Crisis?
By Christian Laux and Christian Leuz
-
By Weitzu Chen, Chi-chun Liu, ...
-
By Chang Joon Song, Wayne B. Thomas, ...
-
Fair Value Accounting and Financial Stability
By Andrea Enria, Lorenzo Cappiello, ...
-
Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure