Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000

Table of contents

• Financial Reporting and Global Capital Markets i
• Title Page iii
• Contents v
• List of Figures xv
• List of Tables xvi
• Foreword xvii
• Preface xix
• List of Abbreviations xxi
• 1: Introduction and Overview 1
• Part I - Origins 19
• 2: Origins of International Accounting Harmonization 21
• 3: The Founding of the Iasc 43
• Part II - 1973–87 59
• 4: The People and the Structure of the Iasc 61
• 5: 'Compromise to Harmonise' 90
• 6: The Iasc Labours to Gain Recognition 144
• 7: The Iasc Copes with Its Political Environment 187
• Part III - 1987–2000 211
• 8: The Changing Look of the Iasc 213
• 9: The Iasc Fortifies Its Standards 253
• 10: Raising the Stakes 293
• 11: Putting Teeth in Harmonization 348
• 12: The World Wakes Up to the Iasc 408
• 13: Towards a World Standard Setter 447
• Appendix 1 - Text of the 1973 Agreement and Constitution 500
• Appendix 2 - Chairmen and Senior Staff 504
• Appendix 3 - Members of the Delegations to the Iasc, 1973–2000 506
• Appendix 4 - Technical Projects, Exposure Drafts, and Standards 513
• Appendix 5 - Venues and Dates of Board Meetings 524
• Appendix 6 - Interviewees 527
• Appendix 7 - Use Of, and References To, Unpublished Sources 529
• Notes 530
• Index 656

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