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The Evolution of the IASC into the IASB, and the Challenges it Faces

Zeff, Stephen A. - 2011

In this article, I undertake to review the major developments and turning-points in the evolution of the IASC, followed by the evolution of the IASB. At the conclusion, I suggest five challenges facing the IASB

Persistent link: https://www.econbiz.de/10013117273

The IASB and FASB Stumble Over the Annuity Method of Depreciation

Zeff, Stephen A. - 2013

Even though the IASB and the FASB avowed that they would not use the annuity method of depreciation in their leases exposure draft of May 2013, they did so anyway, and with stealth. This article discusses and illustrates the annuity method of depreciation and then critically assesses how the...

Persistent link: https://www.econbiz.de/10013076076

Have Canada, Japan and Switzerland Adopted IFRS?

Nobes, Christopher William - 2015

Although many countries have passed laws to require the use of ‘IFRS as issued by the IASB' for certain types of financial reporting, that is not the typical approach to adoption of IFRS in major developed countries. This paper uses Australia and Pakistan as examples of minor and major...

Persistent link: https://www.econbiz.de/10013013215

Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting : 1930s to the Present

Zeff, Stephen A. - 2021

This article is a recounting and explanation of the series of episodes from the 1930s to the present on the evolution of the U.S. regulatory and standard-setting process for financial reporting by companies in the private sector. By gathering together all of these events and developments in a...

Persistent link: https://www.econbiz.de/10014361714

A Historical Study of the First 30 Years of Accounting Horizons

Zeff, Stephen A. - 2017

In this article, we undertake a historical study of the first 30 years of the American Accounting Association's journal …, Accounting Horizons. The journal was initially intended to bridge academe and practice. We review the founding of the journal …

Persistent link: https://www.econbiz.de/10012963475

An Introduction to Corporate Accounting Standards : Detecting Paton's and Littleton's Influences

Zeff, Stephen A. - 2017

The aim of this paper is to trace the principal ideas in Paton and Littleton's influential 1940 monograph to their previous and contemporaneous writings, and thus to uncover the ideas' origins in the literature

Persistent link: https://www.econbiz.de/10012952316

The Early Years of the Financial Accounting Foundation and the Financial Accounting Standards Board, 1972 to 1980 : The ‘Special Relationship’ with the AICPA

Zeff, Stephen A. - 2018

the Financial Accounting Foundation and the Financial Accounting Standards Board, such that questions could be raised …

Persistent link: https://www.econbiz.de/10012920413

Accounting Research : Past, Present and Future

Dyckman, Thomas R.; Zeff, Stephen A. - 2021

This paper begins with a description of the accounting research environment prior to, and shortly following, the … appearance of Abacus in 1965. During this period, the approach to accounting was predominantly normative in focus, but also … reflected historical approaches, as researchers grappled with the accounting issues faced by practicing accountants and bodies …

Persistent link: https://www.econbiz.de/10013213727

Donald T. Nicolaisen : An Internationalist SEC Chief Accountant (1944–2019)

Zeff, Stephen A. - 2020

Donald T. Nicolaisen (1944-2019) was an internationalist, a progressive thinker, and a leader of the U.S. accounting …

Persistent link: https://www.econbiz.de/10012828915

The Membership of the Accounting Principles Board

Zeff, Stephen A. - 2011

Sixty Three persons served as members of the Accounting Principles Board during its operations from l959 to 1973. In … most important and controversial bodies serving the needs of the accounting profession, government, investors and the …

Persistent link: https://www.econbiz.de/10014054360