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- International Accounting Standards Board
- an independent and privately funded accounting standards setting organization, based in London. The Board, whose members come from nine countries and a variety of backgrounds, is committed to developing a...
- International Accounting Standards Board definition on BNET »
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- The Charge: Failure to See the Big Picture in Financial Reporting. The Plea: Guilty!
- The International Accounting Standards Board's IASB stated objective is to achieve agreement on global accounting standards through convergence of national and international standards. To facilitate convergence, the IASB's structure includes representatives of several national standards-setters, including FASB. This article is about a fair presentation which is the primary objective, not...
- White papers 2002-10-01
- Changing Fortunes: The 2004 Compensation Survey
- From the executive summary: ‘The endgame in the decade-long debate over stock options is finally playing out. The Financial Accounting Standards Board has an expensing requirement ready to go, although it may delay implementation. The International Accounting Standards Board's standard on expensing goes into effect. And, while efforts to derail...
- White papers 2004-10-01
- Measurement Bases for Financial Accounting: Measurement on Initial Recognition
- This white paper focuses on measurement on initial recognition of assets and liabilities. It represents the first stage of a project to address the measurement objective for assets and liabilities that are recognized in financial statements. The project is intended to provide the International Accounting Standards Board IASB and national...
- White papers 2005-11-01
Additional Resources
- The International Accounting Standards Board and the US Financial Accounting Standards Board (FASB) have released an exposure draft containing joint proposals to improve and align accounting for business combinations.(Brief article)
- The International Accounting Standards Board and the US Financial Accounting Standards Board FASB have released an exposure draft containing joint proposals to improve and align ... The International Accounting Standards Board and the US Financial Accounting Standards Board FASB have released an exposure draft...
- Research articles 2005-09-01
- AT A CROSSROADS: PANEL TO START REVIEW OF RULESFOR ACCOUNTING; IASB could adopt rule similar to that of U.K.(International Accounting Standards Board,)(Brief Article)
- LONDON - Global pensions accounting rules are at a crossroads. The International Accounting Standards Board, London, this year will begin reviewing its rules for pension accounting as part of an attempt to harmonize global rules. The review now LONDON -...
- Research articles 2002-04-01
- The International Accounting Standards Board and the US Financial Accounting Standards Board have released an exposure draft containing joint proposals to improve and align accounting for business combinations
- The International Accounting Standards Board and the US Financial Accounting Standards Board FASB have released an exposure draft containing joint proposals to improve and align accounting for business combinations. Their planned standard would replace both IFRS3 and the FASB's statement 141.
- Research articles 2005-09-01
- IFRS: a turning point.(globalVIEWS)(International Financial Reporting Standards of International Accounting Standards Board)
- On January 1, nearly 9,000 publicly listed companies in the European Union EU, Australia and South Africa changed their basis of financial reporting from their respective national accounting standards to International Financial Reporting Standards IFRS, as developed by the International Accounting Standards Board IASB. This changeover...
- Research articles 2005-03-01
- FASB, IASB publish joint proposals on business combinations. and the International Accounting Standards Board
- The Financial Accounting Standards Board FASB and the International Accounting Standards Board IASB have each published an Exposure Draft containing joint proposals to improve the accounting and reporting of business combinations. According to both groups, the objective of the project is to develop a single high-quality standard for accounting for...
- Research articles 2005-08-01
- With convergence closer, IASB chair reflects on progress.(David Tweedie of International Accounting Standards Board)(Interview)
- As he begins his second five-year term as Chairman of the International Accounting Standards Board IASB, Sir David Tweedie spoke about his first term and his expectations going forward. Tweedie has been at the helm of the London-based standard-setting body during the recent unprecedented period of...
- Research articles 2006-04-01
- Globalization and its impact. (President's Page).(International Accounting Standards Board )
- Looking out at downtown Hong Kong, the world seems much smaller than it did five years ago. The International Accounting Standards Board Advisory Council met here in mid-November, bringing together standard setters, accountants and financial officers from all over the world. Representatives from Russia, Japan and...
- Research articles 2002-12-01
- FASB, IASB.(Financial Accounting Standards Board)(International Accounting Standards Board)
- The chairman of the Financial Accounting Standards Board FASB has become a regular presenter at FEI's annual conference on Current Financial Reporting Issues CFRI, and Robert H. Herz took the occasion to provide an update of FASB projects in prog The chairman of the Financial Accounting...
- Research articles 2004-12-01
- Financial Reporting: Focus on the IASB. (Conferences).(International Accounting Standards Board )
- FEI's annual Current Financial Reporting Issues conference kicked off Monday, Nov. 12, at New York's Waldorf-Astoria Hotel with a keynote address by former Federal Reserve Board Chairman Paul Volcker. Now head of the International Accounting Standards Committee, he confessed to being something of a neophyte in...
- Research articles 2002-01-01
- Accounting Standards Board to Propose that Stock Options Be Expensed.
- By Mark Schwanhausser, San Jose Mercury News, Calif. Knight Ridder/Tribune Business News Nov. 7--The International Accounting Standards Board will issue a proposed rule today that would require companies to treat stock options as an expense, to the dismay of some of Silicon Valley's...
- Research articles 2002-11-07
- A report on the international accounting standards board's extractive industries accounting project
- In December 2000 the International Accounting Standards Committee IASC distributed an "issues paper" as part of its extractive industries project. This paper, prepared by a project steering committee, presents the basic accounting and financial reporting issues for the mining and the upstream petroleum industries, as well as the committee's "tentative...
- Research articles 2001-04-01
- FASB issues Exposure Drafts to improve accounting guidance and support convergence of Global Accounting Standards.(Financial Accounting Standards Board )
- The Financial Accounting Standards Board FASB issued four Exposure Drafts that would improve U.S. generally accepted accounting principles and converge U.S. accounting guidance with existing international accounting standards. The Financial Accounting Standards Board FASB issued four Exposure Drafts that would improve U.S. generally...
- Research articles 2004-01-01
- FASB, IASB agree to work on Global Accounting Standards. (Management in Brief).(Brief Article)
- The Financial Accounting Standards Board FASB and International Accounting Standards Board IASB have issued a memorandum of understanding marking a significant step toward formalizing their commitment to the convergence of US and international The Financial Accounting Standards Board FASB and International Accounting...
- Research articles 2002-11-04
- Convergence of global accounting standards. (Regulatory Watch)
- The Financial Accounting Standards Board FASB and the International Accounting Standards Board IASB have issued a memorandum of understanding in London, marking a significant step toward formalizing their commitment to the convergence of U.S. and inte The Financial Accounting Standards Board FASB and the International...
- Research articles 2003-01-01
- Financial Accounting Standards Board.(Looking Inside)(has issued four exposure drafts)(Brief Article)
- The Norwalk-based Financial Accounting Standards Board FASB has issued four exposure drafts that would improve U.S. generally accepted accounting principles GAAP and converge U.S. accounting guidance to existing international accounting standards The Norwalk-based Financial Accounting Standards Board FASB has issued four exposure drafts that would...
- Research articles 2003-12-29
- Convergence of global accounting standards. (Regulatory Watch)
- The Financial Accounting Standards Board FASB and the International Accounting Standards Board IASB have issued a memorandum of understanding in London, marking a significant step toward formalizing their commitment to the convergence of U.S. and inte The Financial Accounting Standards Board FASB and the International...
- Research articles 2003-01-27
- International leaders in accounting standards to meet in Toronto
- In October 2003, the International Accounting Standards Board and Canadian Accounting Standards Board AcSB will hold a historic joint meeting in Toronto. Also present will be the Chair of the US Financial Accounting Standards Board. In conjunction with this occasion, the AcSB is hosting a half-day seminar, International Summit on...
- Research articles 2003-06-01
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