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

The People and the Structure of the IASC

(p.60) (p.61) 4 The People and the Structure of the IASC
Financial Reporting and Global Capital Markets

Kees Camfferman

Stephen A. Zeff

Oxford University Press

This chapter discusses the organization of operations and early evolution of the International Accounting Standards Committee (IASC), paying attention to its structure, the leadership, the composition of the delegations, and its finances. The initial structure of the IASC was determined by the 1973 Agreement and Constitution. The Constitution was modified in 1977 and 1982, on the occasions of the international congresses of accountants in Munich and Mexico City, respectively. Reference is made to the impact of these constitutional changes. The 1982 Constitution was accompanied by a Mutual Commitments pact between the IASC and the International Federation of Accountants (IFAC), which contained several important provisions bearing on the organization of the IASC.

Keywords:   chairmen, technical staff, official languages, 1982 Constitution, 1973 Agreement, communications

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