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Development Of International Accounting Standards An Analysis Of Power And Policy Making
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Book Synopsis Development of International Accounting Standards, an Analysis of Power and Policy-making by :
Download or read book Development of International Accounting Standards, an Analysis of Power and Policy-making written by and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Aiming for Global Accounting Standards by : Kees Camfferman
Download or read book Aiming for Global Accounting Standards written by Kees Camfferman and published by OUP Oxford. This book was released on 2015-03-26 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.
Book Synopsis The Politics of Accounting Regulation by : Sebastian Botzem
Download or read book The Politics of Accounting Regulation written by Sebastian Botzem and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
Book Synopsis Towards a Multidimensional Model of Power by : Michael Bourne
Download or read book Towards a Multidimensional Model of Power written by Michael Bourne and published by . This book was released on 2014 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The dissertation investigates the organizational basis of standard setting at the International Accounting Standards Board (IASB). The data come from texts constructed over the course of Phase II of the IASB's Business Combinations Project (2002-2007). Consideration is also given to secondary source material, including the extensive literature on accounting standard setting. Theoretically, the dissertation follows from Steven Lukes's multidimensional model on power (1974; 2005), which provides a robust basis for analyzing actors involved in overt conflicts, the issues they mobilize or avoid, and the systemic forces that shape their preferences. The dissertation makes a theoretical contribution by applying Lukes's model to expert-based standard setting at the IASB. To this end, the works of Harry Collins (e.g., 1975, 1985; 1992, 2000, 2001, 2010) are applied. Initial consideration is given to the association between the convergence project and developments in the transnational regulatory space. The analysis reveals that the IASB's efforts to promulgate International Financial Reporting Standards (IFRS) have been made in conjunction with economic globalization, the financialization of the market economy, and mounting American hegemony over global commerce. Consideration is subsequently given to the discursive construction of the IASB's organization. The argument is advanced that the stated configuration of the IASB's organization is intended to demonstrate to external authorities and the public that the IASB adheres to high standards of input, throughput, and output legitimacy. However, I suggest that the IASB exhibits a democratic deficit, which is conceived as the board falling short of fulfilling these standards.The ensuing empirical-theoretical work turns to an investigation on how multiple dimensions of power bore on the secretariat and the board's project for amending International Financial Reporting Standard 3 (IFRS 3, "Business Combinations"). Against the backdrop of the project, I argue that the IASB's mode of standard setting resembles what I conceive as "regulatory elitism," whereby the IASB reserved the right to adopt all proposals initially outlined in exposure draft 3 (2005) in the final version of IFRS 3 (2008) despite an overwhelming majority of constituents submitting comment letters to the IASB encouraging it to rescind the proposals. Of particular significance, accounting experts--conceived as senior accountants, auditors, financial executives, analysts, and so forth--rejected the proposals because the IASB failed to communicate what Collins and Evans call the requisite "specialist tacit knowledge" (2002, 2007) on how to apply the acquisition model in practice. Subsequent analyses of the data reveal that the secretariat and the board did not ameliorate the guidance on how to account for a business combination. I associate the IASB's inaction with two phenomena. First, I suggest that the IASB did not provide detailed procedures on how to apply the acquisition model owing to its institutional preference for fair value accounting, principles-based accounting standard setting, and converging IFRS with U.S. Generally Accepted Accounting Principles. To invoke the terminology Lukes applies in his analysis of the third dimension of power (1974; 2005), mobilization of the IASB's political bias gave rise to institutional inaction. Second, my investigation on the secretariat's work and the secretariat and the boards' formal deliberations in 2006 and 2007 highlights that they failed to elucidate how to apply the model, in part because they had yet to construct the expertise on operationalizing all facets of the acquisition model. An additional level of investigation emphasizes that the secretariat at the IASB played an important role in the amendment of IFRS 3. Its work not only shaped the construction of the IASB's technical agenda but also the rationales the board invoked to justify making specific decisions, such as spurning a comprehensive analysis of concerns expressed in 37 comment letters submitted to the IASB by actors in the cooperative sector. The episode is conceived as an empirical instance of what Lukes calls "nondecision-making" (1974; 2005). Based on this and other findings, the conclusion is reached that the IASB is not a monolithic institution. That is, the development of IFRS is not the exclusive domain of 16 board members. The unseen hand of the secretariat wielded substantial influence over the IASB's amendment of IFRS 3.
Book Synopsis Research in Accounting Regulation by : Gary Previts
Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2008-04-09 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research in Accounting Regulation
Book Synopsis Challenges in the Adoption of International Public Sector Accounting Standards by : Isabel Brusca
Download or read book Challenges in the Adoption of International Public Sector Accounting Standards written by Isabel Brusca and published by Springer Nature. This book was released on 2021-04-15 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.
Book Synopsis Accounting and Regulation by : Roberto Di Pietra
Download or read book Accounting and Regulation written by Roberto Di Pietra and published by Springer Science & Business Media. This book was released on 2013-11-05 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
Book Synopsis Financial Reporting and Global Capital Markets by : Kees Camfferman
Download or read book Financial Reporting and Global Capital Markets written by Kees Camfferman and published by Oxford University Press, USA. This book was released on 2007-03-08 with total page 701 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher description
Book Synopsis Institutional Learning and Knowledge Transfer Across Epistemic Communities by : Elias G. Carayannis
Download or read book Institutional Learning and Knowledge Transfer Across Epistemic Communities written by Elias G. Carayannis and published by Springer Science & Business Media. This book was released on 2011-11-25 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past several decades, as the pace of globalization has accelerated, operational issues of international coordination have often been overlooked. For example, the global financial crisis that began in 2007 is attributed, in part, to a lack of regulatory oversight. As a result, supranational organizations, such as the G-20, the World Bank, and the International Monetary Fund, have prioritized strengthening of the international financial architecture and providing opportunities for dialogue on national policies, international co-operation, and international financial institutions. Prevailing characteristics of the global economic systems, such as the increasing power of financial institutions, changes in the structure of global production, decline in the authority of nation-states over their national economy, and creation of global institutional setting, e.g., global governance have created the conditions for a naturally evolving process towards enabling national epistemic communities to create institutions that comply with global rules and regulations can control crises. In this context, transfer of technical knowledge from the larger organizations and its global epistemic communities to member communities is becoming a policy tool to “convince” participants in the international system to have similar ideas about which rules will govern their mutual participation. In the realm of finance and banking regulation, the primary focus is on transfer of specialized and procedural knowledge in technical domains (such as accounting procedures, payment systems, and corporate governance principles), thereby promoting institutional learning at national and local levels. In this volume, the authors provide in-depth analysis of initiatives to demonstrate how this type of knowledge generated at the international organization level, is codified into global standards, and disseminated to members, particularly in the developing world, where the legal and regulatory infrastructure is often lacking. They argue that despite the challenges, when a country intends to join the global system, its institutions and economic structures need to move toward the global norms. In so doing, they shed new light on the dynamics of knowledge transfer, financial regulation, economic development, with particular respect to supporting global standards and avoiding future crises.
Book Synopsis The International Accounting Standards Committee by : Robert J. Kirsch
Download or read book The International Accounting Standards Committee written by Robert J. Kirsch and published by . This book was released on 2006 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Developments in International Accounting by : Christopher Nobes
Download or read book Developments in International Accounting written by Christopher Nobes and published by Edward Elgar Publishing. This book was released on 2004 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawn from journals such as Abacus and the Journal of Accounting Literature, and spanning the period 1993-2000, these 22 papers focus on issues of classification, the measurement and consequences of international accounting diversity, and other basic topics. Among the fundamental issues discussed a
Author :Organisation for Economic Co-operation and Development Publisher :Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre ISBN 13 : Total Pages :160 pages Book Rating :4.F/5 ( download)
Book Synopsis Harmonization of Accounting Standards by : Organisation for Economic Co-operation and Development
Download or read book Harmonization of Accounting Standards written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre. This book was released on 1986 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...
Book Synopsis Advances in International Accounting by : J. Timothy Sale
Download or read book Advances in International Accounting written by J. Timothy Sale and published by Elsevier. This book was released on 2002-09-03 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a refereed, academic research annual that is devoted to publishing articles about advancements of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations as well as their effect on the education of professional accountants worldwide.
Book Synopsis On the Construction of Transnational Accounting Policy by : Lisa Baudot
Download or read book On the Construction of Transnational Accounting Policy written by Lisa Baudot and published by . This book was released on 2014 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: The process of accounting policy-making is addressed within an important and evolving body of literature. This paper adds to that literature in explaining the contemporary phase of transnational accounting policy-making through efforts by the FASB and IASB to construct a set of standards accepted for worldwide market regulation. Specifically, this paper examines the process of transnational accounting policy-making through a study of seven years of debate surrounding a particular policy decision made in selecting between two conventions for the measurement of revenue. I use archival documents in the form of narrative accounts of FASB and IASB proceedings to analyze the actors involved in this particular decision, their changing discourse, and their power dynamics throughout the history of debate. I mobilize the negotiated orders perspective and concepts from institutional theory to theorize actor resources, rationales and power dynamics in the process of constructing a policy decision. The analysis reveals how board composition and power dynamics matter in determining the content of accounting standards. In addition, the analysis reveals how power is structured by two coalitions, referred to as the “Space Cadets” and “Dinosaurs”, whose membership is not only somewhat fluid but often reflects seemingly unlikely groupings of actors. Further, this study highlights the differing rationales that these two coalitions mobilize in the process of negotiating order. The findings support the importance of micro-level processes in explaining the development of macro-level accounting policy. These factors are crucial to enhancing our broader understanding of the way in which accounting standards and rules are ultimately institutionalized.
Book Synopsis The FASB Conceptual Framework Project, 1973-1985 by : Pelham Gore
Download or read book The FASB Conceptual Framework Project, 1973-1985 written by Pelham Gore and published by Manchester University Press. This book was released on 1992 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work investigates why the Financial Accounting Standards Board's Conceptual Framework Project (1973-1985), which sought to set down financial reporting standards for accounting, attracted so much criticism. The author suggests that a CF is expected to bear too heavy a load, but that it cannot furnish the answer to all financial accounting ills. He believes that the best contribution that a CF can offer is that it can provide a focus to the debate that leads to a new financial reporting standard.
Book Synopsis Globalisation and Convergence of Accounting by : Eva Heidhues
Download or read book Globalisation and Convergence of Accounting written by Eva Heidhues and published by . This book was released on 2012 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis provides a holistic examination of convergence with the adoption of International Financial Reporting Standards (IFRS) in Germany by taking into account the influence of political, legal, economic, social, cultural and historical factors on accounting principles and practices. Specifically, this study examines issues in the convergence process that may create constraints in achieving global comparability and importantly may challenge the International Accounting Standards Board's (IASB) main objective, namely, 'to develop, in the public interest, a single set of high quality, understandable, enforceable and globally accepted financial reporting standards based on clearly articulated principles'.
Book Synopsis The Role of the State and Accounting Transparency by : Mohammad Nurunnabi
Download or read book The Role of the State and Accounting Transparency written by Mohammad Nurunnabi and published by Routledge. This book was released on 2016-03-17 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dr Mohammad Nurunnabi examines the factors that affect the implementation of International Financial Reporting Standards (IFRS) in developing countries and answers these specific research questions: - What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in developing countries? - How do cultural factors affect said implementation? - How does a study of implementing IFRS help to build an understanding of a theory of the role of the state in accounting change in developing countries? This follows a mixed methodology approach, in which interviews are conducted, IFRS-related enforcement documents and annual reports are evaluated. More than 138 countries have adopted IFRS, yet the International Accounting Standards Board (IASB) does not provide an implementation index. Financial reporting varies by country, even within the area of the world that has apparently adopted IFRS and Nurunnabi offers an important viewpoint that considers the issues of IFRS implementation from various perspectives. This is an invaluable resource for Undergraduate, Masters and PhD students, policy makers (at local, regional and international level) namely the IASB, World Bank, IMF, practitioners and users, giving them the necessary insight into the financial reporting environment and the state’s attitude towards accounting transparency. Most importantly, this book contributes to military and democratic political regimes and the Max Weberian view of the theory of the role of the state’s attitude towards accounting transparency.