Evolution of the IASC into the IASB -- Setting up the IASB -- The first wave of jurisdictional adoptions of IFRSs -- The IASB sets its agenda : 'improvement, convergence, leadership' -- Financial instruments : the confrontation with Europe -- The IASC foundation's first constitution review :...

This article reports on an instance in 1969/70 when the leaders of the accounting profession orchestrated the drafting and publication of an article in the Journal of Accountancy, which was understood as having the force of an APB Opinion

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

The 1972 report of the Wheat Study on Establishment of Accounting Principles became the blueprint for the Financial Accounting Standards Board (FASB), which began its official operations on July 1, 1973, succeeding the Accounting Principles Board. The FASB was the world's first independent,...

This paper examines the background and work of the AICPA's Accounting Objectives Study Group, chaired by Robert M. Trueblood, which issued its important report in October 1973. In particular, the research is informed by interviews with three members of the Study Group and with four of the...