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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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The Uncertain Path Towards a Single Global Standard

The Uncertain Path Towards a Single Global Standard

Chapter:
(p.494) 15 The Uncertain Path Towards a Single Global Standard
Source:
Aiming for Global Accounting Standards
Author(s):

Kees Camfferman

Stephen A. Zeff

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199646319.003.0015

Following the financial crisis and personnel changes at the US SEC, the prospect of adoption of IFRSs in the United States began to fade. This brought other jurisdictions, which had formed their policies in anticipation of a US adoption, to reconsider their approach to IFRSs. The most notable example was Japan, which in 2009 adopted a roadmap towards a decision on adoption of IFRSs, but where the lack of progress in the United States, coupled with increasing domestic scepticism about the desirability of moving to IFRSs, ushered in a period of indecision. China maintained its policy of substantial convergence, while India explored ways of adopting a modified version of IFRSs. Meanwhile, Brazil and many other Latin American countries announced or completed adoption of IFRSs.

Keywords:   US adoption of IFRSs, US Securities and Exchange Commission, Japan, China, India, Brazil, adoption, national accounting standard setters, IASB

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