Aiming for global accounting standards: the international accounting standards board, 2001–2011
Aiming for global accounting standards: the international accounting standards board, 2001–2011
复制标题
瞄准全球会计准则：国际会计准则委员会，2001-2011
DOI：
10.1080/00014788.2016.1157920
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发表时间：
2016
影响因子：
1.7
通讯作者：
Alisdair Dobie
中科院分区：
文献类型：
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作者：
Alisdair Dobie
国际会计准则理事会（IASB）在制定适用于地球仪许多国家的财务报告准则方面所起的作用是“自然的”，这一点现在常常被认为是理所当然的，但在某些方面，这一私营部门机构发挥如此重要作用的方式是值得注意的。IASB 2001年至2011年的历史是同一作者的前一卷的续集，该卷审查了其前身机构国际会计准则委员会（IASC）1973年至2000年的历史。本书涵盖了大卫·特威迪爵士自2001年IASB成立至退休期间担任IASB主席，并于2011年6月任命汉斯·霍格沃斯特为继任者。它的目的不仅是提供组织历史，而且还探索世界各地的政府和监管机构如何应对IASB日益增长的影响力和权威。本书所涵盖的时期是一个重要的十年，不仅见证了巴西、俄罗斯、印度和中国等强劲增长的“金砖四国”经济体的崛起，而且见证了雷曼兄弟的破产和一场重大全球金融危机的爆发。作者可以查阅所有已出版的国际会计准则理事会材料，以及一些未公开的文件：会议议程、会议记录和主席的大部分信件，他们指出，IASB没有拒绝任何一项提供具体文件的要求。还从170多名受访者（见附录4）那里收集了大量信息，这些受访者包括国际会计准则理事会的工作人员、从业人员、商界人士、公务员、政界人士、学术界人士和其他监管组织的代表。这本书共十七章。导言涉及该书的起源、方法、范围和来源，并概述了其结构。第二章介绍了从IASC向IASB的过渡，随后的章节采用大致的时间顺序来考察IASB的组织结构（包括供资、人员配置、管理和战略）、与外部机构的关系（欧盟和美国是突出的，但也详细考虑了非洲、美洲、亚洲、澳大拉西亚和欧洲的一系列其他国家），及其标准制定活动（从采用国际会计准则（“IAS”）到发布国际财务报告准则（“IFRS”）15）。这些主题之间不可避免地存在许多有趣的重叠和相互作用，特别是当某一特定标准引起外部机构的特别关注时，例如欧盟内部对金融工具会计处理的关注。作者仔细记录了国际会计准则理事会寻求减少国际会计准则允许的选择的方式，并回应了国际证券委员会组织（“IOSCO”）和其他组织对不同国家财务报告准则差异很大表示的关切。对修订后的准则和新准则所需的财务报告要求的变化进行了详细的技术分析，甚至深入到所使用的词汇水平。作者确定了这段历史所涵盖的十年中的一些关键时刻。其中包括欧洲委员会的声明
The ‘naturalness’ of the role of the International Accounting Standard Board (‘IASB’) in setting financial reporting standards applicable in many countries across the globe is now often assumed, but in some ways the manner in which this private sector body has assumed such prominence is a remarkable occurrence. This history of the IASB from 2001 to 2011 forms the sequel to an earlier volume by the same authors which examined the history of its predecessor body the International Accounting Standards Committee (‘IASC’) for the period from 1973 to 2000. The present book covers the period of Sir David Tweedie’s chairmanship of the IASB from its establishment in 2001 until his retirement and the appointment of Hans Hoogervorst as his successor in June 2011. It aims not just to provide an organizational history but also an exploration of how governments and regulatory bodies around the world have responded to the increasing influence and authority of the IASB. The period covered by this book forms a momentous decade which witnessed not only greater focus on the emergence of the strongly growing ‘BRIC’economies of Brazil, Russia, India and China, but also saw the collapse of Lehman brothers and the onset of a major global financial crisis.The authors have had access to all published IASB material as well as access to some documents that are not publicly available: agendas, minutes and much of the chairman’s correspondence, and they note that no request for a specific piece of documentation was refused by the IASB. Much information was also gathered from over 170 interviewees (listed in appendix 4) who included IASB personnel, practitioners, business people, civil servants, politicians, academics and representatives of other regulatory organizations. The book is arranged in seventeen chapters. An introduction deals with the origins, method, scope and sources of the book and outlines its structure. Chapter two covers the transition from IASC to IASB, and the subsequent chapters adopt a roughly chronological order to examine the IASB’s organization (including funding, staffing, management and strategy), its relations with external bodies (the EU and the USA are prominent but detailed consideration is also given to a range of other countries across Africa, the Americas, Asia, Australasia and Europe), and its standard setting activity (from the adoption of International Accounting Standards (‘IAS’) to the issue of International Financial Reporting Standard (‘IFRS’) 15). Inevitably there is much interesting overlap in and interplay between these themes especially when a particular standard aroused particular concerns in an external body, such as those expressed from within the EU on accounting treatments for financial instruments. The authors carefully document the way in which the IASB has sought to reduce the choices allowed under IASs and responded to the concerns expressed by the International Organization of Securities Commissions (‘IOSCO’) and others over the wide variation in financial reporting standards in different countries. Detailed technical analysis is undertaken of the changes to financial reporting requirements necessitated by revised and new standards even down to the level of the vocabulary employed. The authors identify a number of key moments in the decade covered by this history. These include the declaration by the European Commission