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2007, Routledge historical perspectives in accounting, ISBN 041539421X, Volume 2, xvii, 438
Written by a well-known author, this book makes a major contribution to the history of financial reporting, exploring the current and international aspects of... 
History | Accounting | Accounting Standards Committee (Great Britain) History | Standards | Financial Statement Analysis | Accounting History | Management and Accounting | Business | Accounting Standards Committee - History
Book
Accounting, Organizations and Society, ISSN 0361-3682, 2009, Volume 34, Issue 8, pp. 988 - 998
The development of the current International Accounting Standards Board (IASB) from the earlier International Accounting Standards Committee (IASC) provides... 
BUSINESS, FINANCE | CONTEXT | Accounting | Standards | Financial markets | Studies | Historical analysis | Financial reporting | Standardization | International accounting standards | Associations | Organization development | International Accounting Standards Committee
Journal Article
2007, ISBN 9780191700767
This is a scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the Interational Accounting... 
Financial statements | International Accounting Standards Committee | Accounting | Standards | International Accounting Standards Board
Web Resource
Australian Accounting Review, ISSN 1035-6908, 03/2018, Volume 28, Issue 1, pp. 140 - 147
The IASB has several projects on the equity method of accounting that involve the transfer of assets between an investor and its associate or joint venture.... 
BUSINESS, FINANCE | Equity method | International Accounting Standards Committee Statements | Property transfers | International accounting standards | Intercompany transactions | Joint ventures
Journal Article
Critical Perspectives on Accounting, ISSN 1045-2354, 2009, Volume 20, Issue 4, pp. 448 - 468
Journal Article
International Journal of Disclosure and Governance, ISSN 1741-3591, 08/2017, Volume 14, Issue 3, pp. 191 - 206
Despite a substantial move toward convergence between principles-based International Financial Reporting Standards (IFRS) globally, there has been little... 
Accounting standards | Saudi GAAP | Capital Market Authority | IFRS | IASB | SOCPA | Accounting | Practice | Accountants | Capital market | Management | Standards | Investigations | International Accounting Standards Committee Statements | Financial reporting | Comparative analysis | International Financial Reporting Standards | Cash flow statements
Journal Article
European Accounting Review, ISSN 0963-8180, 12/2012, Volume 21, Issue 4, pp. 693 - 729
This paper sets out to enquire about the nature of constituents' participation in the IASB's due process in terms of representation (constituents' diversity... 
THEORY PERSPECTIVE | CHOICE | BUSINESS, FINANCE | MANAGEMENT | ACCOUNTING STANDARDS | DISCLOSURE | ECONOMIC CONSEQUENCES | BEHAVIOR | MARKETS | EARNINGS | INCENTIVES | Studies | Policy making | Participation | International Accounting Standards Committee Statements | International accounting standards | Content analysis
Journal Article
Review of Quantitative Finance and Accounting, ISSN 0924-865X, 7/2018, Volume 51, Issue 1, pp. 159 - 197
Journal Article
Australian Accounting Review, ISSN 1035-6908, 06/2017, Volume 27, Issue 2, pp. 214 - 219
We examine the impact of IFRS adoption in New Zealand. We provide evidence from a single accounting standard, namely IAS 12, Income Taxes. We also adopt a case... 
BUSINESS, FINANCE | International Accounting Standards Committee Statements | Compliance | Corporate income tax | International Financial Reporting Standards | Impact analysis
Journal Article
Accounting Horizons, ISSN 0888-7993, 12/1999, Volume 13, Issue 4, p. 443
  A response by the Financial Accounting Standards Committee of the American Accounting Association to the IASC's discussion paper, Shaping IASC for the... 
Opinions | Financial reporting | Committees | International accounting standards | Associations
Journal Article
Revue Management & Avenir, ISSN 1768-5958, 03/2017, Issue 92, p. 153
Given the uncertain and difficult economic environment over the 2009-2013 period, the french companies of SBF 120 had to record, for the all, significant... 
Studies | International Accounting Standards Committee Statements | Financial reporting | Goodwill | Impaired assets | International Financial Reporting Standards
Journal Article