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Aiming for Global Accounting StandardsThe International Accounting Standards Board, 2001–2011$
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Kees Camfferman and Stephen A. Zeff

Print publication date: 2015

Print ISBN-13: 9780199646319

Published to Oxford Scholarship Online: June 2015

DOI: 10.1093/acprof:oso/9780199646319.001.0001

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Preparing the IASB for the Second Decade

Preparing the IASB for the Second Decade

Chapter:
(p.439) 14 Preparing the IASB for the Second Decade
Source:
Aiming for Global Accounting Standards
Author(s):

Kees Camfferman

Stephen A. Zeff

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199646319.003.0014

Between 2006 and 2009 the question of the IASB’s public accountability was resolved by establishing a Monitoring Board, mainly composed of securities regulators. The powers of the Monitoring Board, in relation to the IASB Board’s independence, were a matter of intense negations. In the course of the second review of the Foundation’s Constitution, a number of other changes were made in recognition of the IASB’s growing responsibility as the standard setter for companies in more than a hundred countries. Given the central role played by David Tweedie during the IASB’s first decade, the choice of his successor was a seen as a vital matter, testing the relationship between the Foundation trustees and the recently established Monitoring Board. The relationship was further explored in parallel reviews of the IASB’s governance and strategy conducted by the trustees and the Monitoring Board.

Keywords:   Monitoring Board, securities regulators, IASC Foundation trustees, David Tweedie, IASC Foundation Constitution review

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