Personal Reflections on Ten Years of the IASB
Personal Reflections on Ten Years of the IASB
复制标题
对 IASB 十年的个人思考
DOI：
10.1111/j.1835-2561.2012.00184.x
复制
发表时间：
2012
影响因子：
3.4
通讯作者：
W. McGregor
中科院分区：
文献类型：
--
作者：
W. McGregor
从很多方面来说，国际会计准则理事会的头十年都是动荡的。它最初是作为一种会计“智库”而成立的，其使命是制定高质量的会计准则，这些准则可以在世界各国自愿采用的基础上，它很快就获得了国际支持，并将其推入了国际会计准则制定的喧嚣之中。在它意识到这一点之前，审计委员会不仅面临着解决具有挑战性的技术问题，而且还要处理在极具争议的领域改变会计做法所伴随的政治和其他压力。本文是我个人对董事会从2001年成立到2011年最后一批董事会成员（包括笔者）从董事会退休的历程的反思。本文确定并讨论了发生的一些关键事件，包括一些事件对直接参与的人的影响。
The International Accounting Standard Board's first 10 years were, in many ways, tumultuous. Established initially as a type of accounting ‘think tank’ with a mandate to develop high-quality accounting standards that could be adopted on a voluntary basis by countries around the world, it soon gained an international constituency that thrust it into the hurly burly of international accounting standard setting. Before it knew it, the Board was faced with not only resolving challenging technical issues but also dealing with the politics and other pressures that accompany attempts to change accounting practices in highly controversial areas. This article is a personal reflection on the Board's journey from its inception in 2001 until 2011, when the last of the initial board appointees, including the author, retired from the Board. The article indentifies and discusses some of the critical events that took place, including the impact of some of the events on the people directly involved.