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| Author: | Botzem, S. Quack, S. |
| Title: | (No) limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article |
| Journal: | Accounting, Organizations and Society
2009 : NOV, VOL. 34:8, p. 988-998 |
| Index terms: | accounting organizations international accounting standards reviews |
| Language: | eng |
| Abstract: | In this article, K. Camfferman and S.A. Zeff's (2007) "Financial reporting and global capital markets. A history of the international accounting standards committee 19732000" is reviewed. The development of the current International Accounting Standards Board (IASB) from the earlier International Accounting Standards Committee (IASC) offers insight into many issues of international (as: int-al.) financial reporting, including the characteristics of int-al. accounting standards themselves. A clear Anglo-American perspective is used. |
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