In the Netherlands, the standard form of the opinion paragraph of the auditor's report refers to the financial statements giving a getrouw beeld, a phrase which in its literal meaning and material content closely resembles the British 'true and fair view'. However, in Dutch reporting law, the...

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 :...

Based on Camfferman & Zeff (2015) we reflect on possibilities for academic research on the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs). We argue that a research agenda may be formed around the notion that the IASB differs from...