From 2001 to 2011, the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards...

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...