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Aiming for Global Accounting StandardsThe International Accounting Standards Board, 2001–2011$
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Kees Camfferman and Stephen A. Zeff

Print publication date: 2015

Print ISBN-13: 9780199646319

Published to Oxford Scholarship Online: June 2015

DOI: 10.1093/acprof:oso/9780199646319.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 26 October 2021



(p.1) 1 Introduction
Aiming for Global Accounting Standards

Kees Camfferman

Stephen A. Zeff

Oxford University Press

This book is a general history of the International Accounting Standards Board (IASB) from 2001 to 2011. The book covers the initial organization of the IASB and its subsequent evolution, the process of developing International Financial Reporting Standards (IFRSs) and the acceptance of IFRSs in many countries around the world. The book was written at the invitation of the IASB, as a companion to a previous book on the history of the IASB’s predecessor body, the International Accounting Standards Committee (IASC). While written at the IASB’s invitation and with the IASB’s support, the book was researched and written as an independent academic study. The book is based on archival materials provided by the IASB, published sources, and over 170 interviews with individuals from around the world who have been involved with the IASB and IFRSs in various capacities.

Keywords:   IASC, IASB, IFRS, introduction, research approach, scope, sources

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