The IASC Labours to Gain Recognition
This chapter assesses the impact of the International Accounting Standards Committee's (IASC) standards in countries around the world. It reviews the disappointing performance, on the whole, of the members and associate members of the International Accounting Standards Committee (IASC) in fulfilling their ‘best endeavours’ undertaking, and traces the efforts of the IASC to secure recognition and, even more important, acceptance of its standards by national regulators and standard setting bodies. It presents evidence of progress towards fulfilling this obligation in board-member countries and in a sampling of other countries. It concludes by discussing the IASC board's efforts to improve its liaison with accountancy bodies, other organizations interested in financial reporting, and securities market regulators.
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