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The Political Economy of International Standard Setting in Financial Reporting: How the United States Led the Adoption of IFRS Across the World
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resolves10.1002/9781119450948.ch1
Concepts and Application of Financial Accounting Standards Board Accounting Standards Codification 820
resolves10.9785/ovs.9783504381479.11
II. Organisation und Verlautbarungen der IFRS Foundation / des IASB
resolves10.2903/j.efsa.2010.1728
Scientific Opinion on the substantiation of health claims related to biotin and maintenance of normal skin and mucous membranes (ID 121), maintenance of normal hair (ID 121), maintenance of normal bone (ID 121), maintenance of normal teeth (ID 121), maint
resolves10.4000/assr.1487
Religion, Law, and Freedom. A Global Perspective (cf. Arch. supra. Nathalie Luca)
resolves10.2903/j.efsa.2009.1215
Scientific Opinion on the substantiation of health claims related to iron and formation of red blood cells and haemoglobin (ID 249, ID 1589), oxygen transport (ID 250, ID 254, ID 256), energy-yielding metabolism (ID 251, ID 1589), function of the immune s
resolves10.1002/9781119205487.app5
SEC Office of the Chief Accountant Frequently Asked Questions Index
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no DOI — not checkedInformal Procedure, Hard and Soft
no DOI — not checkedIn that Resolution, ECOSOC refers to the resolution 1979/44 setting out the terms of reference for the former Ad Hoc ISAR. Caroline Aggestam-Pontoppidan, From an Idea to a Standard: The UN and the Global Governance of Accountants' Competence
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no DOI — not checkedSimplifying Global Accounting
no DOI — not checkedat 168; see also IFRS Foundation, Trustees of the IFRS Foundation
no DOI — not checkedSec. 25 states "[t]he main qualifications for membership of the IASB shall be professional competence and practical experience. [?] it will comprise a group of people representing, within that group, the best available combination of technical expertise and diversity of international business and market experience in order to contribute to the development of high quality, global financial reporting standards
no DOI — not checkedThe International Accounting Standards Board (IASB) is an independent group of 14 experts with an appropriate mix of recent practical experience in setting accounting standards, in preparing, auditing, or using financial reports
no DOI — not checkedEach Trustee is expected to have an understanding of, and be sensitive to, international issues relevant to the success of an international organisation responsible for the development of high quality global accounting standards for use in the world's capital markets and by other users
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no DOI — not checkedLegitimating Transnational Standard Setting: The Case of the International Accounting Standards Board, 98
no DOI — not checkedThe most resent revision to the Handbook was approved by the Trustees on
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no DOI — not checkedTermination can only be on the on grounds of poor performance, misbehavior
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no DOI — not checkedGlobalization of Capital Markets, 21 FORDHAM INT'L L
no DOI — not checkedPerry & N�lke, supra note 53, at 579 (citing Ian P. Dewing & Peter O. Russell, Accounting, Auditing and Corporate Governance of European Listed Countries: EU Policy Developments Before and After Enron
no DOI — not checkedStock exchanges with a desire to attract multinationals also persistently tried to convince their governments to ease listing requirements for foreign firms. The NYSE, for instance, pressured the SEC to ease accounting requirements for foreign multinationals to list without reconciling to U.S. GAAP. 247 "[T]here was an absolute rise in the German and Japanese market, and the London Stock Exchange was outpacing Nasdaq and New York
no DOI — not checked250 In 1991, the trading volume of non-U.S. securities in U.S. capital markets was U.S. $267 billion, and quadrupled to U.S. $1 trillion by 1996. 251 Moreover, there were said to be over 2,500 foreign companies that could list on NYSE. 252 Richard Grasso, the then-Chair & CEO of the NYSE, estimated that if only the top third of these eligible firms were added, it would double the market value of NYSE. 253 If the state-owned entities soon to be privatized were added, the numbers would get even higher. 254 To increase market 247 See generally Richard C. Breeden, Foreign Companies and U.S. Securities Markets in a Time of Economic Transformation, 17 FORDHAM INT'L L.J. S77 (1994) (explaining that the SEC was facing pressure coming from the U.S. capital markets in addition to the foreign -mostly German -companies and their governments and justifying the SEC's response to such pressure); see also Martinez-Diaz
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no DOI — not checkedhtml; see also Grasso, supra note 237
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no DOI — not checkedthe Cayman Islands had more listed firms than the UK in the United States. Today, firms from tax havens such as the Cayman Islands, and the British Virgin Islands find U.S. capital markets more attractive while the number of European firms listed in the United States, including the ones from Germany and the UK, continue to decrease
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no DOI — not checkedBreeden, supra note 247, at S82-83. 263 International Registered and Reporting Companies
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no DOI — not checkedeliminated the reconciliation requirement for foreign issuers and gave them the option to use financial statements prepared using IFRS. 3.3.2. Preferring an international private standard setter over UN Research on international accounting standards often draws attention to the character of the IASB as a private international standard-setter. What made the world prefer an international private organization over classical international organization such as the UN? The UN was interested in setting standards as multinationals 268 became more common and many nations grew unsatisfied
no DOI — not checkedPractical Company Experience in Entering U.S. Markets: Significant Issues and Hurdles from the Issuer's Perspective, 17 FORDHAM INT'L L
no DOI — not checkedThe Role of the SEC in Evaluating Foreign Issuers Coming to U.S. Markets, 17 FORDHAM INT'L L
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no DOI — not checkedMNEs as per the inquiry of the Economic and Social Counsel of the UN, they showed that "there was a serious lack of financial and nonfinancial information necessary to effectively assess the commercial and operating affairs of TNCs
no DOI — not checkedAfter GEISAR an Ad Hoc Group was created in 1979 by the resolution 1979/44. ISAR as today was formed in 1982 with the ECOSOC Resolution 1982/62 dated 27 Oct. 1982. In that Resolution, ECOSOC refers to the resolution 1979/44 setting out the terms of reference for the former Ad Hoc ISAR
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no DOI — not checkedat 600 (including a list of the group's unanimous recommendation as the minimum items of disclosure for
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no DOI — not checkedRoadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers, Securities Act Release No. 8982, Exchange Act Release No. 58,960, 73 Fed
no DOI — not checkedconvergence project by 2011 and to have a single set of global standards in place. 287 According to the Roadmap, whether the United States would adopt IFRS would be decided by 2011. The boards of the IASB and the FASB worked on convergence to eliminate disparities
no DOI — not checkedThe SEC has primarily been interested in international standards that foreign companies could use instead of U.S. GAAP, and declared the possibility of dropping the reconciliation requirement if international standards met U.S. expectations. The possibility for
no DOI — not checkedChristopher Cox later indicated that IFRS would not be an option for U.S. issuers. 291 At an event in June 2014, the former SEC Chair indicated that "the SEC had not made any policy decision on whether to allow IFRS to be used in the U.S. Nor had it developed any plan on how this would occur if such a decision were to be made
no DOI — not checkedSEC Chairs often chose to state commitment yet did little beyond such statements. The SEC Chair White, for instance, said in 2014 that "considering whether to further incorporate IFRS into the U.S. financial reporting system has also been a priority
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