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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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The IASB’s Organization Matures

The IASB’s Organization Matures

(p.261) 11 The IASB’s Organization Matures
Aiming for Global Accounting Standards

Kees Camfferman

Stephen A. Zeff

Oxford University Press

This chapter traces the evolution of the IASB organization through its first decade, and reviews the changing composition of the trustees, the Board, the advisory council, the interpretations committee and the technical staff. The trustees exercised their right to appoint Board members by gradually shifting the emphasis in the Board from technical accounting expertise to a broader range of backgrounds and experiences. Several initiatives were taken to enhance the Board’s due process and to improve its communication with constituents. Establishing a secure funding basis for the IASC Foundation was a continuous preoccupation of the trustees. Gradually, the initial reliance on voluntary contributions was replaced by national funding mechanisms and by funding from the European Commission.

Keywords:   IASC foundation trustees, appointment of IASB Board members, IASB technical staff, IASC Foundation funding, due process, trustee oversight, IFRS

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