Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000 by Kees Camfferman and Stephen A. Zeff
English | ISBN: 0199296294 | 2007 | PDF | 752 pages | 4,2 mb
Standardization and harmonization of accounting practices is a fundamental element of a global business environment. Achieving this is a complex process that involves technical and political negotiation. The International Accounting Standards Committee (IASC) was the organization that pioneered this process on a world-wide basis.