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Paper #022061 :: The International Accounting Standards Committee ( IASC )
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Explanation of the reasoning behind, and the structure of the International Accounting Standards Committee (IASC). Some pronouncements of the agency and problems in member country compliance are discussed.

Written in 1995; 1,575 words; 10 sources; $ 55.95

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"The International Accounting Standards Committee

The International Accounting Standards Committee was formed in 1972, in an effort to standardize accounting procedures amongst the international investment community (Feldman & Herbert, 1977). The widespread adaptation of IASC standards is dependent upon the pressure applied by the large international financial institutions, stock exchanges, and accounting firms (Cummings, 1974). The overall objectives of the IASC are to ensure that accounting standards in each member country conform to IASC set standards (Slipkowsky, 1986). Independent auditors are available to satisfy the authenticity of these financial standards. Noncompliance in reference to IASC standards are noted in issued audit reports (Feldman & Herbert, 1977)."

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