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 :...

The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still...