Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000 By Kees Camfferman and Stephen A. Zeff, New York, Oxford University Press Inc., 2007, xxiii + 676 pp., $144, ISBN 978-0-19-929629-3 This book presents a general history of the International Accounting Standards Committee (IASC) from the antecedents and the founding of the IASC to its credentials as a legitimate world accounting setter. It is well structured and written in a clear and accessible way. The sources and archive utilised in this book are impressively wide. It gives an excellent history of the IASC. The archives of the IASC, the Institute of Chartered Accountants of Scotland (ICAS) and the Netherlands Instituut van Registeraccountants (NIVRA) are extensively used as the main resources for this study. In addition, the authors provide their own collections, 2,377 detailed endnotes and more than 135 interviews conducted around the world. The aim of the book is clearly stated as 'telling the story of the formation and evaluation of the IASC from 1973 to 2000'. There are two important factors related to the approach about the study and presentation of the IASC's history. Firstly, the authors take it as given that
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Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000 By Kees Camfferman and Stephen A. Zeff, New York, Oxford University Press Inc., 2007, xxiii + 676 pp., $144, ISBN 978-0-19-929629-3 This book presents a general history of the International Accounting Standards Committee (IASC) from the antecedents and the founding of the IASC to its credentials as a legitimate world accounting setter. It is well structured and written in a clear and accessible way. The sources and archive utilised in this book are impressively wide. It gives an excellent history of the IASC. The archives of the IASC, the Institute of Chartered Accountants of Scotland (ICAS) and the Netherlands Instituut van Registeraccountants (NIVRA) are extensively used as the main resources for this study. In addition, the authors provide their own collections, 2,377 detailed endnotes and more than 135 interviews conducted around the world. The aim of the book is clearly stated as 'telling the story of the formation and evaluation of the IASC from 1973 to 2000'. There are two important factors related to the approach about the study and presentation of the IASC's history. Firstly, the authors take it as given thatPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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, Volume 18 (3): 375-385
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