The Evolution of the IASC into the IASB, and the Challenges it Faces

Accounting Review, Forthcoming

46 Pages Posted: 22 Dec 2011

See all articles by Stephen A. Zeff

Stephen A. Zeff

Rice University - Jesse H. Jones Graduate School of Business

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

Zeff, Stephen A., The Evolution of the IASC into the IASB, and the Challenges it Faces (December 21, 2011). Accounting Review, Forthcoming. Available at SSRN: https://ssrn.com/abstract=1975479

Stephen A. Zeff (Contact Author)

Rice University - Jesse H. Jones Graduate School of Business ( email )

6100 South Main Street
P.O. Box 1892
Houston, TX 77005
United States
713-348-6066 (Phone)
713-348-6296 (Fax)

Register to save articles to
your library

Register

Paper statistics

Downloads
714
rank
34,060
Abstract Views
2,680
PlumX Metrics
!

Under construction: SSRN citations while be offline until July when we will launch a brand new and improved citations service, check here for more details.

For more information