Aiming for global accounting standards: the international accounting standards board, 2001-2011
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford
Oxford University Press
2015
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| Ausgabe: | First edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | xxv, 662 Seiten Illustrationen |
| ISBN: | 9780199646319 9780198827467 |
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| 250 | |a First edition | ||
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Datensatz im Suchindex
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| adam_text | Contents
List of Figures xvi
List of Tables xvii
List of Abbreviations xviii
The International Accounting Standards Board until 2011:
A Basic Chronology xxiii
1. Introduction 1
1Л. Origins of this Book 1
1.2. General Considerations of Method 2
1.3. Scope 4
1.4. Sources 5
1.5. Structure of the Book 7
2. Evolution of the IASC into the IASB 8
2.1. The Origins of International Accounting Standards 8
2.2. 1987: A Turning Point for the IASC 10
2.3. The Restructuring of the IASC 15
3. Setting Up the IASB 17
3.1. Portentous Changes as the IASC Becomes the IASB 17
3.2. The Selection of the First Trustees 18
3.2.1. The Trustees Begin Their Work 22
3.3. The Selection of Sir David Tweedie as Chairman 23
3.4. The Selection of the Other Board Members 25
3.4.1. The Eleven Other Full-time Members 27
3.4.2. The Two Part-time Members 30
3.4.3. The Final Stage in the Selection Process 31
3.4.4. Liaison Members 32
3.5. The Board as a Group 34
3.6. Residence in London 37
3.7. Successor to Bob Herz in 2002 39
3.8. The Standards Advisory Council 39
3.9. The Interpretations Committee: From SIC to IFRIC 43
3.10. Technical and Administrative Staff 46
3.11. Fundraising 47
3.11.1. Implications of Sarbanes-Oxley s Automatic Funding
for the FASB 52
3.11.2. Copyright Policy 53
3.12. Trustee Activity and Turnover in Trustee Membership 54
4. The First Wave of Jurisdictional Adoptions of IFRSs 56
4.1. The EU’s Adoption of International Accounting Standards 57
4.1.1. The Financial Services Action Plan 57
4.1.2. The IAS Regulation 59
4.1.3. The Launch of the Endorsement Mechanism and the
Creation of EFRAG 61
4.1.4. Completing the Regulatory Arrangements 63
X
Contents
4.2. Early Adopters: Hong Kong and South Africa 65
4.3. Following the EU: Australia and New Zealand 66
4.4. Acceptance of the IASB’s Standards in Jurisdictions Around
the World 69
4.5. The United States 71
4.5.1. The SEC Weighs In 72
4.5.2. The Norwalk Agreement 75
4.5.3. The SEC Begins to Ponder the Lifting of the Reconciliation
Requirement 77
4.6. Japan 79
4.6.1. Launch of the ASBJ 80
4.6.2. Initial Ambivalence over IFRSs 81
4.6.3. A Japanese Listed Company Adopts IFRSs Beginning in 2002 84
4.6.4. Equivalence Assessment by the EU 84
4.7. Outreach by the Board and Trustees 86
4.8. The IASB and the National Standard Setters 90
5. The IASB sets its Agenda: ‘Improvement, Convergence, Leadership’ 93
5.1. Setting the Initial Agenda 93
5.1.1. The ‘Stable Platform* of Standards 97
5.2. Basic Values 98
5.3. Working Procedures 99
5.4. Early Achievements 103
5.4.1. Improvements 103
5.4.2. IFRS 1: First-time Adoption of IFRSs 106
5.4.3. IFRS 2: Share-based Payment 107
5.4.4. IFRS 3: Business Combinations 112
5.5. Initial Difficulties 115
5.5.1. Insurance Contracts 115
5.5.2. Performance Reporting 120
5.6. An Interim Standard on Extractive Industries 125
5.7. Exploring Convergence 128
5.7.1. Short-term Convergence with US GAAP 129
5.7.2. IFRS 5 and the Difficulties of Short-term Convergence
with US GAAP 131
5.7.3. Good Intentions for Joint Projects with the FASB 132
5.7.4. The IASB and the FASB: Learning to Work Together 133
5.7.5. A Case of non-US Convergence: The Revision of IAS 19
in Line with UK GAAP 135
6. Financial Instruments: The Confrontation with Europe 138
6.1. The Inherited Interim Standard 138
6.2. From Limited Improvements to a Politicized Debate 141
6.2.1. Behind the Criticism: Fair Value and Hedge Accounting 142
6.2.2. Behind the Criticism: France 144
6.2.3. Political Intervention 144
6.2.4. A Counterpoint: Brazil 145
6.3. ‘The IASB Does Not Listen* 146
6.4. The IASB Attempts to Close the Books on IAS 39 152
6.5. The Fair Value Option and the European Central Bank 155
6.6. The Carve-outs 157
6.7. IFRS 7: The IASB and the Banks Produce a Principles-based
Standard 160
Contents
xi
7. The IASC Foundation’s First Constitution Review: Debating
Governance and Due Process 165
7.1. Debate Over the IASB’s Legitimacy, Accountability, and
Due Process 165
7.2. The IASB Modifies its Due Process 167
7.3. The First Constitution Review 170
8. The United States Begins to Warm to the IASB 177
8.1. Nicolaisen’s Roadmap of April 2005 177
8.2. The Roadmap Unblocks the IASB’s Constitution Review 179
8.3. Chairmanship of Cox and the Emergence of a More Formal
Dialogue with European Regulators 182
8.4. The SEC Lifts the 20-F Reconciliation Requirement 184
8.5. The SEC’s Initiative to Allow US Issuers to Adopt IFRSs 191
8.6. The Proposing Release on the Mandatory Adoption of IFRS
by US Issuers 194
9. The IASB’s Vexed Relation with Europe 200
9.1. A New Start? 200
9.2. Removal of One of the Carve-outs: The Fair Value Option 202
9.3. Enhancement of EFRAG 204
9.4. IFRIC 3: The IASB Stumbles over Emission Rights 206
9.5. The EU Promotes IFRSs to the World: The Equivalence
Assessments 210
9.6. New Pressures on the IASB from the EU 214
9.6.1. Institutional Changes in Europe 215
9.6.2. EU Pressure for IASB Reform 217
9.6.3. IFRS 8 Provides the Spark 219
9.6.4. The IASB’s Response 223
9.6.5. Defusing the Conflict 225
10. Adopt or Adapt: Diversity in Acceptance of IFRSs 229
10.1. Canada Chooses IFRSs over US GAAP 229
10.2. China 233
10.3. South Korea 238
10.4. Japan Seeks its Place in the Convergence Process 240
10.4.1. The Tokyo Agreement 244
10.5. Protection of the IASB’s Brand: Compliance with IFRSs 247
10.5.1. Société Générale Controversially Claims IAS l’s
‘Fair Presentation’ Override 249
10.6. Protection of the IASB’s Brand: Jurisdictional Variations from IFRSs 252
10.6.1. The IASB and the IAASB Respond to Jurisdictional Variations 255
10.6.2. IOSCO Issues a Statement on the Financial
Reporting Framework 258
11. The IASB’s Organization Matures 261
11.1. The Trustees 262
11.1.1. Trustee Appointments Process 262
11.1.2. Changes in Trustee Chairmanship 262
11.1.3. Appointments of the Other Trustees 263
11.1.4. The Trustees as a Group 267
11.2. Continuity and Change in the Composition of the Board 269
11.2.1. The Board as a Group 281
11.3. Evolution of the Standards Advisory Council 284
11.4. IFRIC 287
xii
Contents
11.5. Enhanced Oversight and Elaboration of Due Process
Requirements 289
11.5.1. Due Process, a Continuing Discussion 292
11.6. Responsiveness, Communications, and Transparency 293
11.7. Specialized Advisory Groups 296
11.8. Relations with National Standard Setters 298
11.9. Changes in the Technical Staff 301
11.9.1. Staff Numbers and Staff Policies 301
11.9.2. Staff Comings and Goings 302
11.9.3. Director-level Technical Staff 306
11.9.4. Tom Seidenstein 307
11.10. Fundraising from 2002 to 2011 307
11.10.1. Casting Around for Funding Alternatives 308
11.10.2. 2006: A Turning Point 314
11.10.3. What was the Foundation Saying Publicly From
2002 to 2006? 319
11.10.4. The Big Fundraising Drive Continues 320
11.10.5. New Funding and New Challenges 323
11.10.6. The EU, the United States, and the Rest of the World 326
11.10.7. Analysis of Contributions by Country and Regions 329
11.10.8. Fundraising: Small Sums, Large Efforts 331
12. Concepts and Convergence: An Ever Closer Relation with the FASB 333
12.1. The IASB’s Standard-setting Activities in the Middle of
the Decade 333
12.2. Planning the Convergence of IFRSs and US GAAP 334
12.2.1. The SEC Roadmap and the Origins of the 2006 MoU 334
12.2.2. The February 2006 MoU 338
12.2.3. The 2008 MoU and the Emergence of the 2011 Deadline 341
12.3. The IASB and the FASB: Still Learning to Work Together 345
12.4. Business Combinations Phase II 347
12.5. A Tangle of Issues in the Revision of IAS 37 351
12.6. Revenue Recognition 355
12.7. Revision of the Conceptual Framework 358
12.7.1. Reliability 361
12.7.2. Stewardship 363
12.7.3. Elements, Recognition, and Measurement 366
12.7.4. The Reporting Entity 367
12.7.5. Limited Results of the Conceptual Framework Project 368
12.7.6. Status of the Revised Conceptual Framework in Some
Adopting Jurisdictions 369
12.8. Financial Statement Presentation 370
12.8.1. Phase A: No Single Performance Statement 371
12.8.2. Phase B: The IASB Again Shrinks Back from Calling
Net Income into Question 375
12.9. Financial Instruments: Long-term Convergence and
Short-term Maintenance 378
12.9.1. Full Fair Value as a Long-term Objective 378
12.9.2. Maintenance and Improvement of IAS 39: Removing
the Carve-outs 381
12.9.3. Maintenance and Improvement of IAS 32: Puttable
Financial Instruments 382
Contents
xiii
12.10. IFRS for Small and Medium-sized Entities 385
12.11. Management Commentary 391
12.12. Interpretations: IFRIC’s Activities 392
12.12.1. Negative Agenda Decisions 393
12.12.2. IFRIC 12: Service Concession Arrangements 395
12.12.3. IFRIC 15: Agreements for the Construction of Real Estate 399
13. The IASB Survives the Financial Crisis 401
13.1. A Slow Build-up of Pressure 401
13.2. Emergence of the Reclassification Issue 404
13.3. The IASB’s Crisis of 13 October 2008 407
13.4. Problems in Adopting the Amendment in Selected Other Jurisdictions 413
13.5. Application of the Reclassification Option 414
13.6. Devising a Response to Financial and Political Turmoil 415
13.7. G20 Summit in Washington in November 2008 417
13.8. Loan Impairment, Dynamic Provisioning, and the Role of
the Prudential Regulators 420
13.9. The FASB also Feels the Sting of Political Pressure 421
13.10. Pressure on the IASB to Level the Playing Field 424
13.11. The FCAG Speaks Out Against Political Pressure 428
13.12. IFRS 9 and the Parting of the Ways of the IASB
and the FASB 431
13.13. Intermezzo: Pressure of a Different Kind 435
13.14. The European Commission Fails to Endorse IFRS 9 436
14. Preparing the IASB for the Second Decade 439
14.1. A Strategic Review by the Trustees 440
14.2. Narrowing the Issues and Moving Forward 442
14.3. ‘Independence with Accountability’ 442
14.4. Joint Statement from Four Public Bodies on a
Monitoring Group 444
14.5. Run-up to the Constitution Review 447
14.6. The First Phase of the Constitution Review 449
14.6.1. Size and Composition of the IASB Board 453
14.6.2. The January 2009 Trustees’ Meeting 455
14.7. Other Issues Considered During the Strategy Review 457
14.8. Part Two of the Constitution Review 460
14.8.1. Objectives: Principles-based Standards 461
14.8.2. Objectives: Range of Entities and Economic Settings 462
14.8.3. Objectives: Globally Accepted Standards 463
14.8.4. Collaboration with Other Organizations 463
14.8.5. Board Due Process: Agenda and Oversight 464
14.8.6. Board Due Process: Fast-track Procedure 466
14.8.7. Composition and Organization of the Trustees 467
14.8.8. Organization of the Board 467
14.8.9. Name Change 468
14.8.10. Issues Left for Future Consideration 469
14.8.11. From Constitution Review to the Next
Strategy Review 470
14.9. Organization of the Monitoring Board at its First Meeting 470
14.10. The Monitoring Board Establishes its Presence 473
14.11. Tommaso Padoa-Schioppa Becomes the Successor to
Gerrit Zalm
475
xiv
Contents
14.12. Choosing the Successor to David Tweedie 478
14.12.1. David Tweedie—in Retrospect 483
14.13. The Trustees and the Monitoring Board Begin Parallel Reviews 485
14.13.1. Outcomes of the Strategy and Governance Reviews 488
15. The Uncertain Path Towards a Single Global Standard 494
15.1. Many Latin American and Caribbean Countries adopt IFRSs 494
15.1.1. Chile 496
15.1.2. Argentina 496
15.1.3. Brazil 497
15.1.4. Mexico 499
15.1.5. Colombia 500
15.1.6. Group of Latin American Accounting Standard
Setters (GLASS) 501
15.1.7. Compliance and Languages 501
15.2. Africa 502
15.3. Russia Goes for IFRSs 503
15.4. The United States: The SEC Does Not Decide on IFRSs 505
15.4.1. Change in SEC Chairman from Christopher Cox
to Mary Schapiro in January 2009 505
15.4.2. Comments on the Proposing Release 508
15.4.3. The Series of Instalments in the SEC Staff’s Work
Plan, from 2010 Onwards 512
15.5. Japan Pulls Back from Adopting IFRSs 517
15.5.1. Building Momentum Towards IFRS Adoption 517
15.5.2. Hesitation Sets In 522
15.5.3. The Prospect of IFRS Adoption Fades 526
15.6. China’s Substantial Convergence 527
15.6.1. Application and Development of the Converged
Accounting Standards 527
15.6.2. China Seeks Recognition of Equivalence 530
15.7. Attempts in India to Adopt IFRSs 533
15.8. The Asian-Oceanian Standard-Setters Group (AOSSG) 537
15.9. Other Forms of Regional Cooperation in Asia 538
15.10. The EU Holds on to IFRSs 539
15.10.1. Another Enhancement of EFRAG 541
15.10.2. UK GAAP Moves Closer to IFRSs 542
15.10.3. The French Standard Setter Strikes Out on its Own 543
15.10.4. Standard-Setter Crisis in Germany 544
16. The IASB and the FASB Rush to Complete the Convergence
Programme 546
16.1. Tension Rises as 2011 Approaches 547
16.1.1. A Tight Schedule 547
16.1.2. Renewed Commitment 548
16.1.3. An FAF Threat Leads to a Modification of the Work Plan 550
16.1.4. The Target is Missed 553
16.2. Review of Technical Projects 557
16.3. Consolidation and Joint Arrangements 557
16.3.1. Consolidation and Special Purpose Entities 558
16.3.2. From Joint Ventures to Joint Arrangements 561
16.3.3. A Difficult European Endorsement 563
16.4. Fair Value Measurement: Leapfrogging to Convergence 564
Contents XV
16.5. Employee Benefits: An MoU Project Without the FASB 569
16.6. Revenue Recognition 573
16.7. Leases 576
16.8. Financial Instruments 583
16.8.1. Mixed Measurement or Fair Value 584
16.8.2. Impairment 587
16.8.3. Derecognition 589
16.8.4. Hedge Accounting 591
16.8.5. Offsetting 592
16.9. Insurance Contracts 593
16.10. Liabilities and Equity 597
16.11. Financial Statement Presentation: No Single Performance
Statement (Again) 599
16.12. Income Tax: The Last Failure of Short-term Convergence 603
17. Epilogue 607
17.1. A Changing Board in a Changing World 607
17.2. The SECs Reluctance to Move Towards IFRSs 608
17.3. Mixed Signals from Other Jurisdictions 609
17.4. Recalibrating the Organization 611
17.5. Winding Down the Convergence Effort with the FASB 612
17.6. Expansion of Trustee and Board Roles 614
17.7. A World of National Standard Setters 614
17.8. European Parliament Politicizes Funding of the IFRS
Foundation 616
17.9. US Financial Accounting Foundation Controversially
Contributes up to $3 Million to the IFRS Foundation 616
Appendix 1 Trustees, Members of the Board, the Advisory Council,
and the Interpretations Committee 619
Appendix 2 Standards and Interpretations 629
Appendix 3 IASC-IFRS Foundation Summary Financial Data 2001-11 634
Appendix 4 List of Interviewees 636
Appendix 5 Sources and Referencing 641
Index 643
|
| any_adam_object | 1 |
| author | Camfferman, Kees 1966- Zeff, Stephen A. 1933- |
| author_GND | (DE-588)171766555 (DE-588)133401618 |
| author_facet | Camfferman, Kees 1966- Zeff, Stephen A. 1933- |
| author_role | aut aut |
| author_sort | Camfferman, Kees 1966- |
| author_variant | k c kc s a z sa saz |
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| bvnumber | BV042480722 |
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| ctrlnum | (OCoLC)909811645 (DE-599)BVBBV042480722 |
| discipline | Wirtschaftswissenschaften |
| edition | First edition |
| era | Geschichte gnd |
| era_facet | Geschichte |
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| id | DE-604.BV042480722 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T01:22:58Z |
| institution | BVB |
| isbn | 9780199646319 9780198827467 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027915705 |
| oclc_num | 909811645 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-2070s DE-355 DE-BY-UBR DE-M382 DE-739 DE-N2 DE-521 DE-703 DE-11 DE-473 DE-BY-UBG |
| owner_facet | DE-19 DE-BY-UBM DE-2070s DE-355 DE-BY-UBR DE-M382 DE-739 DE-N2 DE-521 DE-703 DE-11 DE-473 DE-BY-UBG |
| physical | xxv, 662 Seiten Illustrationen |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Oxford University Press |
| record_format | marc |
| spelling | Camfferman, Kees 1966- Verfasser (DE-588)171766555 aut Aiming for global accounting standards the international accounting standards board, 2001-2011 Kees Camfferman and Stephen A. Zeff First edition Oxford Oxford University Press 2015 xxv, 662 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier International Accounting Standards Board (DE-588)3050910-5 gnd rswk-swf Geschichte gnd rswk-swf Bilanzierungsgrundsätze (DE-588)4069454-9 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Bilanzierungsgrundsätze (DE-588)4069454-9 s International Financial Reporting Standards (DE-588)4699643-6 s International Accounting Standards Board (DE-588)3050910-5 b Geschichte z b DE-604 Zeff, Stephen A. 1933- Verfasser (DE-588)133401618 aut Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027915705&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Camfferman, Kees 1966- Zeff, Stephen A. 1933- Aiming for global accounting standards the international accounting standards board, 2001-2011 International Accounting Standards Board (DE-588)3050910-5 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)3050910-5 (DE-588)4069454-9 (DE-588)4699643-6 |
| title | Aiming for global accounting standards the international accounting standards board, 2001-2011 |
| title_auth | Aiming for global accounting standards the international accounting standards board, 2001-2011 |
| title_exact_search | Aiming for global accounting standards the international accounting standards board, 2001-2011 |
| title_full | Aiming for global accounting standards the international accounting standards board, 2001-2011 Kees Camfferman and Stephen A. Zeff |
| title_fullStr | Aiming for global accounting standards the international accounting standards board, 2001-2011 Kees Camfferman and Stephen A. Zeff |
| title_full_unstemmed | Aiming for global accounting standards the international accounting standards board, 2001-2011 Kees Camfferman and Stephen A. Zeff |
| title_short | Aiming for global accounting standards |
| title_sort | aiming for global accounting standards the international accounting standards board 2001 2011 |
| title_sub | the international accounting standards board, 2001-2011 |
| topic | International Accounting Standards Board (DE-588)3050910-5 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | International Accounting Standards Board Bilanzierungsgrundsätze International Financial Reporting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027915705&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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