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The evolution of the relationship between the us financial accounting standards board and the international accounting standard setters: 1973-2008
Resource type
Author/contributor
- Kirsch, R.J. (Author)
Title
The evolution of the relationship between the us financial accounting standards board and the international accounting standard setters: 1973-2008
Abstract
Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee /Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008. © 2012, Academy of Accounting Historians. All rights reserved.
Publication
Accounting Historians Journal
Publisher
Academy of Accounting Historians
Date
2012
Volume
39
Issue
1
Pages
1-51
Journal Abbr
Account. Hist. J.
Citation Key
kirschEvolutionRelationshipUs2012
ISSN
01484184 (ISSN)
Archive
Scopus
Language
English
Extra
14 citations (Crossref) [2023-10-31]
Citation
Kirsch, R. J. (2012). The evolution of the relationship between the us financial accounting standards board and the international accounting standard setters: 1973-2008. Accounting Historians Journal, 39(1), 1–51. Scopus. https://doi.org/10.2308/0148-4184.39.1.1
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