A Evolução do IASC para o IASB e os Desafios Enfrentados

Authors

  • Stephen A. Zeff Rice University

DOI:

https://doi.org/10.1590/1808-057x201400040

Abstract

Este artigo apresenta uma revisão dos principais desenvolvimentos e marcos na evolução do International Accounting Standards Committee (IASC), seguida pela evolução do International Accounting Standards Board (IASB). Na conclusão, são sugeridos cinco desafios enfrentados pelo IASB.

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Published

2014-12-01

Issue

Vol. 25 No. spe (2014)

Section

Articles

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How to Cite

Zeff, S. A. (2014). A Evolução do IASC para o IASB e os Desafios Enfrentados . Revista Contabilidade & Finanças, 25(spe), 300-320. https://doi.org/10.1590/1808-057x201400040