The 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
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