International Accounting Standards Committee

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1 headnote for International Accounting Standards Committee

- International Accounting Standards Committee Statements

9.904 documents for International Accounting Standards Committee

- Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000
, by Kees Camfferman and Stephen A. Zeff, is reviewed.
- Business History Review
- Vol. 83 Nbr. 2, July 2009
- Mary Elizabeth Murphy's Contributions to the Development of International Accounting
During the 1940s, 1950s, and 1960s, the accounting educator Mary Elizabeth Murphy promoted international accounting standards when such an activity was not "cool." Today, the topic of international accounting standards is garnering plenty of attention worldwide. Murphy was ahead of her time in advocating for international accounting standards, and her contributions offer lessons for how CPAs can help achieve the goal of a single set of global standards. During Murphy's career, before international accounting standards obtained acceptance in the accounting profession, Murphy enthusiastically supported their development and educated others on their benefits and how to overcome their impediments. She practiced what she preached through her many speeches at foreign universities and internat...

... International Accounting Standards Committee (IASC, which became the International Accounting S...
- CPA Journal, The
- Vol. 81 Nbr. 3, March 2011
- IASC puts derivatives on the balance sheet.
International Accounting Standards Committee
- Journal of Accountancy
- Vol. 188 Nbr. 1, July 1999

- Financial Accounting Foundation Endorses Statement of the International Accounting Standards Committee Foundation Monitoring Board.
NORWALK, Conn. -- The Board of Trustees of the Financial Accounting Foundation (FAF) has expressed support for the "Statement on Principles for Accoun...
- Business Wire
- September 22, 2009
- Ifrs Would Escalate Ethical Challenges for Accountants
The global thrust of economic activity has been a reality for decades. Financial markets have shown how events in one country or economic area affect entities elsewhere in the world. Despite such globalization, the accounting principles used to measure and report on economic activity have remained mostly fragmented. Competition from foreign financial markets and companies headquartered in foreign countries led to the establishment of the International Accounting Standards Committee (IASC) in 1973. Until 2007, the Securities & Exchange Commission (SEC) in the US required foreign companies under its purview who used IFRS to reconcile the resulting statements with GAAP principles. If required to follow IFRS, corporate accountants are likely to face mounting ethical pressures from their...
- Strategic Finance
- Vol. 92 Nbr. 1, July 2010
- The growing importance of international accounting standards; Arthur R. Wyatt, chairman of the International Accounting Standards Committee, heralds international harmonization.
PETER D. FLEMING is a senior editor of the Journal. Mr. Fleming is an employee of the American Institute of CPAs, and his views, as expressed in thi...
- Journal of Accountancy
- Vol. 172 Nbr. 3, September 1991
- To Converge or Not to Converge?
This article describes international convergence, the varying degrees of convergence and the potential barriers or obstacles to successful convergence. The International Accounting Standards Committee (IASC) Foundation was first established in 1973 by Australia, Canada, France, Germany, Japan, Mexico, the Netherlands, the UK, Ireland and the US to develop international accounting standards. In the US, the private sector move toward convergence of accounting standards started in 1994. However, momentum really started to build when the IASC Foundation established the International Accounting Standards Board in 2001. While many have argued that achieving the principles of convergence is a worthwhile goal, many contend that there will not be a fairy tale ending to the story of international...
- Journal of Government Financial Management, The
- Vol. 57 Nbr. 1, April 2008
- XBRL.org Hosts First Global Meeting in London: International Accounting Standards Committee Unveils International Specification for Financial Statements Using XML-Based Solution.
Business Editors LONDON--(BUSINESS WIRE)--Feb. 21, 2001 The Institute of Chartered Accountants in England & Wales Forms XBRL Steering Group to D...
- Business Wire
- February 22, 2001
- XBRL.org Hosts First Global Meeting in London: International Accounting Standards Committee Unveils International Specification for Financial Statements Using XML-Based Solution.
Business Editors LONDON--(BUSINESS WIRE)--Feb. 21, 2001 The Institute of Chartered Accountants in England & Wales Forms XBRL Steering Group to D...
- Business Wire
- February 21, 2001
- The trustees of the International Accounting Standards Committee Foundation reappointed three members of the International Accounting Standards Board effective July 1, 2005.
* The trustees of the International Accounting Standards Committee Foundation reappointed three members of the International Accounting Standards Boar...
- Journal of Accountancy
- Vol. 199 Nbr. 6, June 2005