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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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Origins of International Accounting Harmonization

Origins of International Accounting Harmonization

Chapter:
(p.20) (p.21) 2 Origins of International Accounting Harmonization
Source:
Financial Reporting and Global Capital Markets
Author(s):

Kees Camfferman

Stephen A. Zeff

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199296293.003.0002

This chapter shows how internationalism gripped the accountancy profession, and its leadership, in a number of countries during the 1960s. Accounting practice differed significantly around the world, and professional leaders began to express the view that enhanced cooperation among accountancy bodies was a necessary first step to narrowing the international differences in accounting practice. The initiative that can be seen as the direct precursor of the International Accounting Standards Committee (IASC) was the establishment of the Accountants International Study Group (AISG) in 1966, set up to collate information about accounting practice in three countries — Canada, the United Kingdom, and the United States — as well as make useful comparisons and point towards desirable avenues of improvement. The driving force behind the formation of the Study Group was Henry Benson, the president of the Institute of Chartered Accountants in England and Wales (ICAEW).

Keywords:   Study Group, Accountants International Study Group, Henry Benson, regional accountancy bodies, United States, accounting harmonization, EEC, UEC

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