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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 IASC Copes with Its Political Environment

The IASC Copes with Its Political Environment

Chapter:
(p.187) 7 The IASC Copes with Its Political Environment
Source:
Financial Reporting and Global Capital Markets
Author(s):

Kees Camfferman

Stephen A. Zeff

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199296293.003.0007

The parties taking an interest in the work of the International Accounting Standards Committee (IASC) were by divided along the lines of developed versus developing nations, governments versus the private sector, and accountants versus the users and preparers of financial statements. Another line of tension was that between accountancy bodies that were represented on the IASC board and those that were not. This chapter explores the IASC's relationship with other organizations. It deals with the course the IASC tried to steer among these conflicting forces. It is structured around three developments that were closely interconnected: relations with the United Nations (UN), relations with the Organisation for Economic Co-operation and Development (OECD), and attempts to bring IASC under the control of the International Federation of Accountants (IFAC).

Keywords:   political environment, International Accounting Standards Committee, United Nations, Organisation for Economic Co-operation and Development, developing world, financial analysts

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