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Financial Reporting and Global Capital MarketsA History of the International Accounting Standards Committee, 1973-2000$

Kees Camfferman and Stephen A. Zeff

Print publication date: 2007

Print ISBN-13: 9780199296293

Published to Oxford Scholarship Online: October 2011

DOI: 10.1093/acprof:oso/9780199296293.001.0001

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(p.529) Appendix 7 Use of, and References to, Unpublished Sources

(p.529) Appendix 7 Use of, and References to, Unpublished Sources

Source:
Financial Reporting and Global Capital Markets
Publisher:
Oxford University Press

IASC Archive

The IASC archive, held at the offices of the International Accounting Standards Board, London, has been the main archival source for this study. At the time of our research, the archive was not indexed. A small number of older files were numbered according to a filing system that has long been discontinued. These numbers have not been used. In general, we have identified the location of documents by including a ‘file’ name, which is normally the name indicated on the folder, binder or box in which the documents are contained. In cases where documents have been preserved in electronic format only, the file name indicates the main folder for the project or organizational unit within the IASC, with the note ‘(electronic)’.

Agenda papers of the IASC board were consecutively numbered from 1 upwards for each meeting. These papers are referred to as AP 3/1986 paper 5, meaning agenda paper 5 for the meeting of March 1986.

Other Archives

The main other archives consulted are:

ICAS

Archive of the Institute of Chartered Accountants of Scotland, held at ICAS’s offices, Edinburgh.

 

References are limited to Council minutes and agenda papers which are referred to by date and (consecutive) minute number.

NIVRA

Archive of the Nederlands Instituut van Registeraccountants, held at the Nationaal Archief, The Hague, and at NIVRA’s offices, Amsterdam.

 

The location of documents is identified either by the inventory number of the materials deposited in The Hague, or (for more recent documents held in Amsterdam) by their file name.

Authors’ Collections

Documents referred to as in the authors’ collections consist mainly of:

  • Written communications to the authors by principals in the IASC history, written in response to specific queries by the authors.

  • Copies of unpublished documents such as letters, memoranda, speeches etc. supplied to the authors by various parties. The originals of these documents typically are held in collections that are not accessible to the public and/or for which no specific archival references can be given. In such cases, we indicate the nature of the document and the party by which the document was supplied.