The International Accounting Standards Committee: a political history
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
[London]
Wolters Kluwer
2006
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | XX, 465 S. Ill., graph. Darst. |
| ISBN: | 9781841406084 |
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Datensatz im Suchindex
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| adam_text | The International Accounting Standards Committee:
A Political History
Contents
Foreword
Preface
List of Acronyms
Chapters
1.
Introduction
1.1
Nature and scope of the hook
1.2
Observed themes
1.3
Outline of contents
2.
The Formative Period:
1966
to
1973
2.1
The international setting
2.2
World Congresses of Accountants and the germ of an idea
2.3
Political context
2.4
Forming the IASC
2.5
The first committee meeting
2.6
The technical agenda
2.7
The administrative workload
2.8
The scale of IASC s work
2.9
The meeting of November
1973
3.1
Introduction
3.2
IAS
1
3.3
Publications
3.4
Associate members
3.5
Liaisons
3.6
Finances
3.7
Planning for the future
3.8
The rivals
3.9
Technical agenda
3.10
The International Congress of
1977
3.11
Relationships with ICCAP/IFAC
3.12
Changing the Chairman
3.13
Revised Agreement and Constitution
VII
ix
xi
2
3
9
11
12
12
17
18
27
29
30
33
35
Summary
41
3.
Challenges, Responses and The First Standards:
1974
to
1977 43
44
44
47
48
49
52
55
57
60
63
68
72
73
Summary
76
4.
The Fight to Maintain Autonomy:
1977
to
1982 77
4.1
Introduction
78
4.2
Chairmen and Secretaries
79
xvii
4.3
Dissension
among the members
82
4.4
Organizational change
86
4.5
Technical agenda
88
4.6
External threats
97
4.7
Mutual commitments, IASC/IFAC
101
4.8
Efforts to expand IASC s base of support
107
4.9
The Consultative Group
112
4.10
Finances
114
Summary U7
5.
Towards a critical mass of standards:
1982
to
1985 119
6.
5.1
Introduction
120
5.2
The Chairmen s Strategies
122
5.3
The Mexico Congress,
1982
122
5.4
The Agreement, Constitution and Mutual Commitments
124
5.5
Evolution of the IASC/IFAC Coordinating Committee
124
5.6
Expansion of the Board
126
5.7
The Foundation
131
5.8
Towards a permanent Secretary-General
132
5.9
The Elliott Chairmanship and outside liaisons
133
5.10
Technical agenda
136
5.11
Setting the future agenda
141
5.12
Finances
142
5.13
Application for charitable status
145
Summary
146
Building the Foundations for Comparability: April
1985
to June
1990
147
6.1
Introduction
148
6.2
The Chairmen s Strategies
152
6.3
Retaining Mexico on the Board
154
6.4
Expansion of the Board and the Consultative Group
155
6.5
Courting the FASB and the EEC
157
6.6
Increasing profile of the IASC
159
6.7
The IASC/IFAC Coordinating Committee
162
6.8
The World Congress in Tokyo,
1987
166
6.9
The Bishop Committee
168
6.10
Five-year plans and staffing
174
6.11
The Framework and other technical activity
176
6.12
The start of the Comparability Project
182
6.13
Emerging IASC/IOSCO relationship
185
6.14
Technology, the annual accounts and the budget
190
Sumir
lary
194
7.
Improvements:
1990
to
1994 195
7.1
Introduction
196
7.2
Chairmen, the Executive Committee and staff
200
7.3
The Chairmen s strategies
204
7.4
The changing composition of the Board
205
7.5
Liaisons with emerging nations and standard setters
208
7.6
The IASC/IFAC Coordinating Committee
210
7.7
Constitutional revisions and the World Congress of
1992 215
7.8
Five-year plans
217
xviii
7.9 Technical
agenda
218
7.10 IASC/IOSCO
relationship and the SEC
228
7.11
Publications and the budget
236
7.12
Funding and the International Accounting Standards Foundation
238
7.13
David Cairns departure
242
Summary
243
8.
Organizational Issues in the Final Years:
1995
to
2001 245
8.1
Introduction
246
8.2
The Chairmen
248
8.3
Interregnum: Liesel
Knorr,
acting Secretary-General
250
8.4
Sir Bryan Carsberg
251
8.5
The Chairmen s strategies
255
8.6
The composition of the Board
257
8.7
Board procedures and organisation
262
8.8
Structural changes
267
8.9
The IASC/IFAC Coordinating Committee
276
8.10
Developing countries/countries in transition
278
8.11
World standard setters meetings, and the G4+1
280
8.12
The European Union and IASs
284
8.13
The annual accounts and the budget
286
8.14
Final arrangements
289
Summary
290
9.
Standard Setting from
1995
to
2001 291
9.1
Introduction
292
9.2
The IASC/IOSCO relationship
292
9.3
Overview of the technical agenda
306
9.4
Pre-core projects
310
9.5
Remaining core projects
323
9.6
Post-core projects
330
9.7
Unfinished business
333
Summary
334
10.
The New Structure
337
10.1
Introduction
338
10.2
Towards a Working Party
338
10.3
The future strategy of IASC
339
10.4
The Strategy Working Party
340
10.5
The Discussion Paper of December
1998 344
10.6
The final recommendation of December
1999 345
10.7
The Nominating Committee is selected; it chooses the Trustees
353
10.8
The new Constitution
355
10.9
Passing the torch
357
Summary
361
11.
Synthesis
363
11.1
Introduction
364
11.2
Stimulus/response
364
1
1.3
Importance of the arts of politics and compromise
365
11.4
Chairmen set the strategy
365
11.5
Insistence upon maintaining autonomy
366
xix
11.6
Increasing coherence and use of concepts
366
11.7
Standards development phases
367
11.8
Growth in technical complexity and detail
369
11.9
Growth in importance and acceptability
370
11.10
Increase in size and mix of the Committee/Board
3 70
11.11
Diversity and personal relationships
373
11.12
Big
8/6/5
dominance
374
11.13
Charges of Anglo-Saxon dominance
3 75
11.14
Growth in workload and staff
376
11.15
Growth in resources
376
11.16
Technological advances
378
11.17
Ambition and success
379
Appendices
I IASC Officers
381
II Biographical Notes on Chairmen and Secretaries-General
383
III Schedule of Committee/Board Members
387
IV List of Representatives and Technical Advisers
389
V Dates and Locations of Meetings of the IASC
395
VI History of International Accounting Standards up to
31
March
2001 397
VII
1973
Constitutional documents
405
VIII 1977
Constitutional documents
413
IX
1982
Constitutional documents
421
X
1992
Constitutional documents
431
XI
2000
Constitutional documents
437
XII
A Statement by the Board
449
XIII
IAS Financial Statements Allowed for Foreign Listed Companies
- 2000 451
XIV
Companies Referring to Their Use of IAS
- 1999-2000 453
References
459
Index
463
XX
The International Accounting Standards Committee: A Political History starts in
1962
and covers the history of the
IASC from its earliest days. The book looks at the human side of the organization s history, its institutional development,
administrative policies and practices, its various constitutions and structures, in addition to charting the flow of its
technical international accounting standard setting work through its various stages of development.
The history of the IASC is a remarkable story of response to felt needs, innovation, and ultimate success with the
completion of its Core Standards Programme and its subsequent endorsement by the International Organisation of
Securities Commissions (IOSCO) and the European Union. From its early conception in the minds of Sir Henry Benson
and his contemporaries to the adoption of the New Structure and Constitution in
2000,
the history of the IASC is a
remarkable triumph over obstacles, and a testament to the foresight and persistence of many dedicated accounting
professionals over more than three decades of commitment to the idea of International Accounting Standards.
This is the story not only of an organisation; it is the story of human beings with all their strengths and weaknesses. For
the Chairmen, Secretaries-General, and Board members, it meant long Board meetings, discussing policy and Standards,
in London, and major world cities. If meant hours of liaison activities with various international and national
organisations, standard-setting bodies, the larger accounting firms, multinational corporate chief executives, and
government officials. Theirs was the duty to spread the word about the IASC s mission and accomplishments, to win
converts to the causes of
harmonisation
and adoption of the Committee s Standards by nations and corporations in the
interest of globally understandable accounting information and smoother cross-border listing and trading of securities.
It meant long hours of seemingly endless revisions at night, often until the wee hours of the morning, closeted in
someone s hotel suite, with agenda papers spread all over the bed and floor, as the Secretariat staff and Board technical
observers struggled to implement the decisions of the Board. In the old days, before lap top computers, it meant portable
typewriters, hand written insertions, and literally cutting and pasting. In more recent times, it meant tedious hours of
typing at the laptop keyboard to generate the results established in the Board s guidelines. Through it all, the IASC Board
and staff pushed the cause of global standards setting to its logical conclusion, a set of internationally acceptable
accounting standards.
About the author:
Professor Robert J.
Kirsch,
Ph. D., was a Research Fellow at the International Accounting
Standards Board from July
2001
to August
2002
where he investigated the documentary
record referenced, and interviewed many of the former IASC personalities whose remarks are
cited in the history. He has published a number of papers dealing with international and
national accounting topics in academic and practitioner journals,, such as Abacus, Accounting
Horizons, Advances in International
Accounting,
Management Accounting, and The
International journal of Accounting.
|
| adam_txt |
The International Accounting Standards Committee:
A Political History
Contents
Foreword
Preface
List of Acronyms
Chapters
1.
Introduction
1.1
Nature and scope of the hook
1.2
Observed themes
1.3
Outline of contents
2.
The Formative Period:
1966
to
1973
2.1
The international setting
2.2
World Congresses of Accountants and the germ of an idea
2.3
Political context
2.4
Forming the IASC
2.5
The first committee meeting
2.6
The technical agenda
2.7
The administrative workload
2.8
The scale of IASC's work
2.9
The meeting of November
1973
3.1
Introduction
3.2
IAS
1
3.3
Publications
3.4
Associate members
3.5
Liaisons
3.6
Finances
3.7
Planning for the future
3.8
The rivals
3.9
Technical agenda
3.10
The International Congress of
1977
3.11
Relationships with ICCAP/IFAC
3.12
Changing the Chairman
3.13
Revised Agreement and Constitution
VII
ix
xi
2
3
9
11
12
12
17
18
27
29
30
33
35
Summary
41
3.
Challenges, Responses and The First Standards:
1974
to
1977 43
44
44
47
48
49
52
55
57
60
63
68
72
73
Summary
76
4.
The Fight to Maintain Autonomy:
1977
to
1982 77
4.1
Introduction
78
4.2
Chairmen and Secretaries
79
xvii
4.3
Dissension
among the members
82
4.4
Organizational change
86
4.5
Technical agenda
88
4.6
External threats
97
4.7
Mutual commitments, IASC/IFAC
101
4.8
Efforts to expand IASC's base of support
107
4.9
The Consultative Group
112
4.10
Finances
114
Summary U7
5.
Towards a critical mass of standards:
1982
to
1985 119
6.
5.1
Introduction
120
5.2
The Chairmen's Strategies
122
5.3
The Mexico Congress,
1982
122
5.4
The Agreement, Constitution and Mutual Commitments
124
5.5
Evolution of the IASC/IFAC Coordinating Committee
124
5.6
Expansion of the Board
126
5.7
The Foundation
131
5.8
Towards a permanent Secretary-General
132
5.9
The Elliott Chairmanship and outside liaisons
133
5.10
Technical agenda
136
5.11
Setting the future agenda
141
5.12
Finances
142
5.13
Application for charitable status
145
Summary
146
Building the Foundations for Comparability: April
1985
to June
1990
147
6.1
Introduction
148
6.2
The Chairmen's Strategies
152
6.3
Retaining Mexico on the Board
154
6.4
Expansion of the Board and the Consultative Group
155
6.5
Courting the FASB and the EEC
157
6.6
Increasing profile of the IASC
159
6.7
The IASC/IFAC Coordinating Committee
162
6.8
The World Congress in Tokyo,
1987
166
6.9
The Bishop Committee
168
6.10
Five-year plans and staffing
174
6.11
The Framework and other technical activity
176
6.12
The start of the Comparability Project
182
6.13
Emerging IASC/IOSCO relationship
185
6.14
Technology, the annual accounts and the budget
190
Sumir
lary
194
7.
Improvements:
1990
to
1994 195
7.1
Introduction
196
7.2
Chairmen, the Executive Committee and staff
200
7.3
The Chairmen's strategies
204
7.4
The changing composition of the Board
205
7.5
Liaisons with emerging nations and standard setters
208
7.6
The IASC/IFAC Coordinating Committee
210
7.7
Constitutional revisions and the World Congress of
1992 215
7.8
Five-year plans
217
xviii
7.9 Technical
agenda
218
7.10 IASC/IOSCO
relationship and the SEC
228
7.11
Publications and the budget
236
7.12
Funding and the International Accounting Standards Foundation
238
7.13
David Cairns'departure
242
Summary
243
8.
Organizational Issues in the Final Years:
1995
to
2001 245
8.1
Introduction
246
8.2
The Chairmen
248
8.3
Interregnum: Liesel
Knorr,
acting Secretary-General
250
8.4
Sir Bryan Carsberg
251
8.5
The Chairmen's strategies
255
8.6
The composition of the Board
257
8.7
Board procedures and organisation
262
8.8
Structural changes
267
8.9
The IASC/IFAC Coordinating Committee
276
8.10
Developing countries/countries in transition
278
8.11
World standard setters meetings, and the G4+1
280
8.12
The European Union and IASs
284
8.13
The annual accounts and the budget
286
8.14
Final arrangements
289
Summary
290
9.
Standard Setting from
1995
to
2001 291
9.1
Introduction
292
9.2
The IASC/IOSCO relationship
292
9.3
Overview of the technical agenda
306
9.4
Pre-core projects
310
9.5
Remaining core projects
323
9.6
Post-core projects
330
9.7
Unfinished business
333
Summary
334
10.
The New Structure
337
10.1
Introduction
338
10.2
Towards a Working Party
338
10.3
The future strategy of IASC
339
10.4
The Strategy Working Party
340
10.5
The Discussion Paper of December
1998 344
10.6
The final recommendation of December
1999 345
10.7
The Nominating Committee is selected; it chooses the Trustees
353
10.8
The new Constitution
355
10.9
Passing the torch
357
Summary
361
11.
Synthesis
363
11.1
Introduction
364
11.2
Stimulus/response
364
1
1.3
Importance of the arts of politics and compromise
365
11.4
Chairmen set the strategy
365
11.5
Insistence upon maintaining autonomy
366
xix
11.6
Increasing coherence and use of concepts
366
11.7
Standards development phases
367
11.8
Growth in technical complexity and detail
369
11.9
Growth in importance and acceptability
370
11.10
Increase in size and mix of the Committee/Board
3 70
11.11
Diversity and personal relationships
373
11.12
Big
8/6/5
dominance
374
11.13
Charges of Anglo-Saxon dominance
3 75
11.14
Growth in workload and staff
376
11.15
Growth in resources
376
11.16
Technological advances
378
11.17
Ambition and success
379
Appendices
I IASC Officers
381
II Biographical Notes on Chairmen and Secretaries-General
383
III Schedule of Committee/Board Members
387
IV List of Representatives and Technical Advisers
389
V Dates and Locations of Meetings of the IASC
395
VI History of International Accounting Standards up to
31
March
2001 397
VII
1973
Constitutional documents
405
VIII 1977
Constitutional documents
413
IX
1982
Constitutional documents
421
X
1992
Constitutional documents
431
XI
2000
Constitutional documents
437
XII
A Statement by the Board
449
XIII
IAS Financial Statements Allowed for Foreign Listed Companies
- 2000 451
XIV
Companies Referring to Their Use of IAS
- 1999-2000 453
References
459
Index
463
XX
The International Accounting Standards Committee: A Political History starts in
1962
and covers the history of the
IASC from its earliest days. The book looks at the human side of the organization's history, its institutional development,
administrative policies and practices, its various constitutions and structures, in addition to charting the flow of its
technical international accounting standard setting work through its various stages of development.
The history of the IASC is a remarkable story of response to felt needs, innovation, and ultimate success with the
completion of its Core Standards Programme and its subsequent endorsement by the International Organisation of
Securities Commissions (IOSCO) and the European Union. From its early conception in the minds of Sir Henry Benson
and his contemporaries to the adoption of the New Structure and Constitution in
2000,
the history of the IASC is a
remarkable triumph over obstacles, and a testament to the foresight and persistence of many dedicated accounting
professionals over more than three decades of commitment to the idea of International Accounting Standards.
This is the story not only of an organisation; it is the story of human beings with all their strengths and weaknesses. For
the Chairmen, Secretaries-General, and Board members, it meant long Board meetings, discussing policy and Standards,
in London, and major world cities. If meant hours of liaison activities with various international and national
organisations, standard-setting bodies, the larger accounting firms, multinational corporate chief executives, and
government officials. Theirs was the duty to spread the word about the IASC's mission and accomplishments, to win
converts to the causes of
harmonisation
and adoption of the Committee's Standards by nations and corporations in the
interest of globally understandable accounting information and smoother cross-border listing and trading of securities.
It meant long hours of seemingly endless revisions at night, often until the wee hours of the morning, closeted in
someone's hotel suite, with agenda papers spread all over the bed and floor, as the Secretariat staff and Board technical
observers struggled to implement the decisions of the Board. In the old days, before lap top computers, it meant portable
typewriters, hand written insertions, and literally cutting and pasting. In more recent times, it meant tedious hours of
typing at the laptop keyboard to generate the results established in the Board's guidelines. Through it all, the IASC Board
and staff pushed the cause of global standards setting to its logical conclusion, a set of internationally acceptable
accounting standards.
About the author:
Professor Robert J.
Kirsch,
Ph. D., was a Research Fellow at the International Accounting
Standards Board from July
2001
to August
2002
where he investigated the documentary
record referenced, and interviewed many of the former IASC personalities whose remarks are
cited in the history. He has published a number of papers dealing with international and
national accounting topics in academic and practitioner journals,, such as Abacus, Accounting
Horizons, Advances in International
Accounting,
Management Accounting, and The
International journal of Accounting. |
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| id | DE-604.BV022392389 |
| illustrated | Illustrated |
| index_date | 2024-07-02T17:15:16Z |
| indexdate | 2024-07-09T20:56:36Z |
| institution | BVB |
| isbn | 9781841406084 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015601196 |
| oclc_num | 133985080 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-19 DE-BY-UBM |
| owner_facet | DE-355 DE-BY-UBR DE-19 DE-BY-UBM |
| physical | XX, 465 S. Ill., graph. Darst. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Wolters Kluwer |
| record_format | marc |
| spelling | Kirsch, Robert J. Verfasser aut The International Accounting Standards Committee a political history Robert J. Kirsch [London] Wolters Kluwer 2006 XX, 465 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier International Accounting Standards Committee History International Accounting Standards Board (DE-588)3050910-5 gnd rswk-swf Geschichte gnd rswk-swf Geschichte Accounting Standards International Accounting Standards Board (DE-588)3050910-5 b Geschichte z b DE-604 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015601196&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015601196&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Kirsch, Robert J. The International Accounting Standards Committee a political history International Accounting Standards Committee History International Accounting Standards Board (DE-588)3050910-5 gnd Geschichte Accounting Standards |
| subject_GND | (DE-588)3050910-5 |
| title | The International Accounting Standards Committee a political history |
| title_auth | The International Accounting Standards Committee a political history |
| title_exact_search | The International Accounting Standards Committee a political history |
| title_exact_search_txtP | The International Accounting Standards Committee a political history |
| title_full | The International Accounting Standards Committee a political history Robert J. Kirsch |
| title_fullStr | The International Accounting Standards Committee a political history Robert J. Kirsch |
| title_full_unstemmed | The International Accounting Standards Committee a political history Robert J. Kirsch |
| title_short | The International Accounting Standards Committee |
| title_sort | the international accounting standards committee a political history |
| title_sub | a political history |
| topic | International Accounting Standards Committee History International Accounting Standards Board (DE-588)3050910-5 gnd Geschichte Accounting Standards |
| topic_facet | International Accounting Standards Committee History International Accounting Standards Board Geschichte Accounting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015601196&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015601196&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
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