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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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Setting Up the IASB

Setting Up the IASB

Chapter:
(p.17) 3 Setting Up the IASB
Source:
Aiming for Global Accounting Standards
Author(s):

Kees Camfferman

Stephen A. Zeff

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199646319.003.0003

This chapter discusses the appointment of the initial trustees of the IASC Foundation, including their chairman Paul Volcker, and the trustees’ decisions and activities to bring the new IASB into being. The most vital of these decisions were the selection of the first chairman of the IASB and the other initial Board members. Once appointed, the initial Board chairman, Sir David Tweedie, played an active role in setting up the IASB. Other aspects of the IASB’s initial organization covered in this chapter include the creation of a Standards Advisory Council (SAC) and an International Financial Reporting Interpretations Committee (IFRIC), the building of a technical staff, and the soliciting of a sufficient amount of voluntary contributions to fund the new organization.

Keywords:   IASB Board members, Sir David Tweedie, Paul Volcker, IASC Foundation trustees, fundraising, IFRIC, IFRS

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