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The Accounting Review Vol. 87 No. 3 2012

The Evolution of the IASC into the IASB, and the Challenges it Faces

Stephen A. Zeff

Rice University

Abstract

In this article, I undertake to review the major developments and turning-points in the evolution of the IASC, followed by the evolution of the IASB. At the conclusion, I suggest five challenges facing the IASB.

DOI
10.2308/accr-10246
Volume
87
Issue
3
Pages
120202131311000
Language
en
Sources
bibtex:phds-export.bib crossref openalex

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