Download E-books Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000 PDF

By Kees Camfferman

Standardization and harmonization of accounting practices is a basic portion of an international company atmosphere. reaching it is a complicated procedure that comprises technical and political negotiation. The foreign Accounting criteria Committee (IASC) was once the association that pioneered this technique on a world-wide foundation.

The IASC ready the way in which for the overseas Accounting criteria Board (IASB) and its foreign monetary Reporting criteria, which seeing that 2005 have held the dominant impression over the monetary reporting of hundreds of thousands of indexed businesses within the ecu Union, in addition to in lots of different countries.

The forces and impacts that formed the formation of the IASB have been in detail attached with the ancient association and operation of its predecessor, the IASC, and with the intention to comprehend the criteria enforced in monetary reporting this day, a old realizing of the IASC is needed. Financial Reporting and international Capital Markets does simply this. It examines the historical past of the IASC from 1973 to 2000, together with its origin, operation, altering club and management, achievements and setbacks, the improvement of its criteria, and its restructuring best as much as the production of the IASB in 2001.

The ebook additionally reviews the influence of the IASC's criteria on nationwide normal surroundings and on accounting perform in constructed and constructing international locations, in addition to the impression at the IASC of the guidelines and positions of the UN, the OECD, the USA Securities and trade fee, the foreign association of Securities Commissions, and the ecu fee. it will likely be of significant curiosity to all inquisitive about accounting advancements in a world atmosphere, be they teachers, policy-makers, or professionals.

Show description

Read or Download Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000 PDF

Best Accounting books

How to Pay Zero Taxes, 2004

Comprises the entire most up-to-date updates and adjustments to the 2003 tax code "If there is a tax holiday allowed available in the market, it truly is in right here. " --New York day-by-day information Publishers Weekly referred to as it "a can't-miss identify. " the recent York day-by-day information praised it for "pushing the envelope" and taking "a consumerist strategy that is worthwhile in the course of the entire different months ahead of subsequent April.

Intermediate Accounting

Notice: This ebook won't contain entry code. An intermediate accounting textual content which frames the monetary reporting functionality of accounting within the context of the decision-support position it serves. It comprises actual international examples and various different types of instances akin to monetary reporting, learn and net instances from a world point of view.

Bond Pricing and Portfolio Analysis

This article makes obtainable crucial methodological advances in bond evaluate from the prior two decades. With unusual precision and a powerful emphasis at the underlying monetary basics, Olivier de l. a. Grandville offers a unified framework for figuring out the elemental instruments of bond review, together with length, convexity, and immunization.

Institutional Investors (MIT Press)

Some of the most vital contemporary advancements in monetary markets is the institutionalization of saving linked to the expansion of pension cash, existence insurance firms, and mutual money. An expanding percentage of loved ones saving is now controlled through expert portfolio managers rather than being without delay invested within the securities markets or held within the type of financial institution deposits.

Extra resources for Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000

Show sample text content

Rated 4.38 of 5 – based on 20 votes