Tag Archives for accounting standards
Corporate Governance and International Standards – Paper by Kern Alexander and Rahul Dhumale
In 2001, Kern Alexander and Rahul Dhumale published a paper on the relevance of International Standards for the Corporate Governance of Financial Institutions. Both the BCBS and the OECD have released Corporate Governance Principles (the OEDC in 2004, the BCBS … Continue reading
G7-April-2008-Meeting and Plaza-Accord
French Finance Minister Christine Lagard has compared the recent FSF-report released by the G7 Finance Ministers last week to the Plaza Accord (as quoted by Christopher Swann in an article at Bloomington): The April 11 statement was “not very different” … Continue reading
IASB – International Accounting Standards Board
Institution: International Accounting Standards Board Abbreviation: IASB Type: Private Founded: 2001 Members Total: 0 Membership in: FSF Membership of: IOSCO, African Development Bank, Asian Development Bank, Inter-American Development Bank, IMF, ECB, World Bank Description: In March 2001, the International Accounting … Continue reading
IAASB – International Auditing and Assurance Standards Board
Institution: International Auditing and Assurance Standards Board Abbreviation: IAASB Type: Public/Private Founded: 1977 (see history of the IAASB) Members Total: 18 Membership in: Membership of: Description: The International Auditing and Assurance Standards Board (IAASB) sets standards dealing with auditing, review, … Continue reading
IASC – International Accounting Standards Committee
Institution: International Accounting Standards Committee Abbreviation: IASC Type: Private Founded: 1973-2000 Members Total: Membership in: Membership of: Description: The International Accounting Standards Board (IASB) was preceded by the Board of the International Accounting Standards Committee (IASC), which operated from 1973 … Continue reading