GFC or KFC?: How Standard Setters Were Battered and Fried
The Global Financial Crisis (GFC) has exposed the fragility of both the alleged independence of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) and their agreement to work together on major projects such as accounting for financial instruments....
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| Published in: | Australian accounting review Vol. 21; no. 1; pp. 3 - 13 |
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| Main Author: | |
| Format: | Journal Article |
| Language: | English |
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Melbourne, Australia
Blackwell Publishing Asia
01-03-2011
Australian Society of Certified Practising Accountants |
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| Abstract | The Global Financial Crisis (GFC) has exposed the fragility of both the alleged independence of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) and their agreement to work together on major projects such as accounting for financial instruments. This paper outlines the events that have dogged the IASB and FASB in their attempts to respond to the GFC and explores the implications of the recent political pressures on accounting standard setting for the likelihood of ultimately achieving one global set of accounting standards. |
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| AbstractList | The Global Financial Crisis (GFC) has exposed the fragility of both the alleged independence of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) and their agreement to work together on major projects such as accounting for financial instruments. This paper outlines the events that have dogged the IASB and FASB in their attempts to respond to the GFC and explores the implications of the recent political pressures on accounting standard setting for the likelihood of ultimately achieving one global set of accounting standards. The Global Financial Crisis (GFC) has exposed the fragility of both the alleged independence of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) and their agreement to work together on major projects such as accounting for financial instruments. This paper outlines the events that have dogged the IASB and FASB in their attempts to respond to the GFC and explores the implications of the recent political pressures on accounting standard setting for the likelihood of ultimately achieving one global set of accounting standards. [PUBLICATION ABSTRACT] |
| Author | Howieson, Bryan |
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| Cites_doi | 10.2308/acch.2010.24.1.95 10.1111/j.1468-5965.2004.00489.x 10.2202/1469-3569.1136 10.1016/j.cpa.2005.08.011 10.1016/j.aos.2009.04.003 10.1080/09692290600839790 10.1111/j.1835-2561.2010.00091.x |
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| Notes | ArticleID:AUAR115 ark:/67375/WNG-Q5CJS1T5-8 istex:4F1D781A350D07F188E5E0AC9BE16C9B30577FE8 Australian Accounting Review, v.21, no.1, Mar 2011: 3-13 |
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| References_xml | – start-page: B3 year: 2008 article-title: Banks Get Accounting Break publication-title: Globe & Mail – year: 2009 – start-page: B1 year: 2009d article-title: Accountants Misled Us Into Crisis publication-title: The New York Times – year: 2008b – start-page: C3 year: 2008a article-title: US Moves Closer to Universal Accounting publication-title: The New York Times – volume: 42 start-page: 289 issue: 2 year: 2004 end-page: 319 article-title: Accounting, Auditing and Corporate Governance of European Listed Countries: EU Policy Developments Before and After Enron publication-title: Journal of Common Market Studies – volume: 34 start-page: 826 issue: 6/7 year: 2009 end-page: 34 article-title: The Crisis of Fair‐Value Accounting: Making Sense of the Recent Debate publication-title: Accounting, Organizations and Society – year: 2010b – volume: 13 start-page: 559 issue: 4 year: 2006 end-page: 86 article-title: The Political Economy of International Accounting Standards publication-title: Review of International Political Economy – start-page: 36 year: 2008b article-title: EU Backs Proposal to Ease “Mark to Market” Accounting Rules publication-title: The Independent – year: 2010a – year: 2009 article-title: Standard‐Setters Rendered Toothless by G20 publication-title: the Age – year: 2009c article-title: Perlmutter Dials Back Amendment on Oversight of FASB publication-title: Congress Daily-National Journal – year: 2009b – year: 2008a article-title: IASB's Hard Line on “Fair Value” Rules publication-title: Daily Telegraph – year: 2010 article-title: Towards Common Accounting Standards publication-title: The Hindu Business Line – start-page: 13 year: 2009a article-title: Accounting Worthy of Wonderland publication-title: International Herald Tribune – volume: 17 start-page: 1007 issue: 8 year: 2006 end-page: 32 article-title: International Accounting Standards Setting and U.S. Exceptionalism publication-title: Critical Perspectives on Accounting – year: 2010 – volume: 7 start-page: Article 5 issue: 3 year: 2005 article-title: International Accounting Standard Setting: A Network Approach publication-title: Business and Politics – volume: 19 start-page: 155 issue: 50 year: 2009 end-page: 60 article-title: The Global Financial Architecture: Twenty‐First Century Solutions publication-title: Australian Accounting Review – start-page: B2 year: 2009 article-title: Accounting Rules Changed publication-title: The New York Times – start-page: 12 year: 2009c article-title: Push to Change Bank Rules Assailed. Report Says Politicians Should Not Force Quick Revisions to Handle Crises publication-title: International Herald Tribune – year: 2008a – start-page: B1 year: 2009 article-title: Banks Push for Adoption of US Accounting Rule publication-title: Globe & Mail – start-page: 20 year: 2009b article-title: Investors Angry Over Proposal for Bank Assets publication-title: International Herald Tribune – start-page: C1 year: 2008b article-title: Mistakes of the Past Live Again publication-title: The New York Times – start-page: B1 year: 2009 article-title: US Moves to Ease “Fair Value” Accounting Rules publication-title: Globe & Mail – start-page: 43 year: 2008 article-title: Bankers View New Approach to Valuing Assets as Potential Turning Point in Crisis publication-title: The Times – volume: 24 start-page: 95 issue: 1 year: 2010 end-page: 107 article-title: Transparency Unveiled: Financial Crisis Prevention Through Accounting Reform publication-title: Accounting Horizons – volume: 20 start-page: 185 issue: 53 year: 2010 end-page: 94 article-title: Commentary: Business and the of a Notion publication-title: Australian Accounting Review – year: 2009a – volume: 395 start-page: 84 issue: 8686 year: 2010 end-page: 85 article-title: To FASB or not to FASB? publication-title: Economist – start-page: A13 year: 2009 article-title: Obama Repeats Bush's Worst Market Mistakes publication-title: The Wall Street Journal – ident: e_1_2_8_24_1 doi: 10.2308/acch.2010.24.1.95 – ident: e_1_2_8_9_1 doi: 10.1111/j.1468-5965.2004.00489.x – ident: e_1_2_8_37_1 – start-page: B1 year: 2009 ident: e_1_2_8_42_1 article-title: US Moves to Ease “Fair Value” Accounting Rules publication-title: Globe & Mail contributor: fullname: Stewart S. – ident: e_1_2_8_36_1 doi: 10.2202/1469-3569.1136 – start-page: C1 year: 2008 ident: e_1_2_8_29_1 article-title: Mistakes of the Past Live Again publication-title: The New York Times contributor: fullname: Norris F. – start-page: 43 year: 2008 ident: e_1_2_8_41_1 article-title: Bankers View New Approach to Valuing Assets as Potential Turning Point in Crisis publication-title: The Times contributor: fullname: Seib C. – ident: e_1_2_8_14_1 – ident: e_1_2_8_7_1 doi: 10.1016/j.cpa.2005.08.011 – ident: e_1_2_8_17_1 – volume-title: Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008: Study on Mark‐To‐Market Accounting year: 2008 ident: e_1_2_8_39_1 contributor: fullname: Securities and Exchange Commission – year: 2008 ident: e_1_2_8_4_1 article-title: IASB's Hard Line on “Fair Value” Rules publication-title: Daily Telegraph contributor: fullname: Anonymous – start-page: 36 year: 2008 ident: e_1_2_8_3_1 article-title: EU Backs Proposal to Ease “Mark to Market” Accounting Rules publication-title: The Independent contributor: fullname: Anonymous – volume: 19 start-page: 155 issue: 50 year: 2009 ident: e_1_2_8_10_1 article-title: The Global Financial Architecture: Twenty‐First Century Solutions publication-title: Australian Accounting Review contributor: fullname: Diplock J. – ident: e_1_2_8_33_1 – start-page: 20 year: 2009 ident: e_1_2_8_27_1 article-title: Investors Angry Over Proposal for Bank Assets publication-title: International Herald Tribune contributor: fullname: Norris F. – volume-title: Report of the Financial Crisis Advisory Group year: 2009 ident: e_1_2_8_11_1 contributor: fullname: Financial Crisis Advisory Group – ident: e_1_2_8_40_1 – ident: e_1_2_8_20_1 doi: 10.1016/j.aos.2009.04.003 – volume: 395 start-page: 84 issue: 8686 year: 2010 ident: e_1_2_8_2_1 article-title: To FASB or not to FASB? publication-title: Economist contributor: fullname: Anonymous – start-page: B1 year: 2009 ident: e_1_2_8_25_1 article-title: Accountants Misled Us Into Crisis publication-title: The New York Times contributor: fullname: Norris F. – start-page: 12 year: 2009 ident: e_1_2_8_26_1 article-title: Push to Change Bank Rules Assailed. Report Says Politicians Should Not Force Quick Revisions to Handle Crises publication-title: International Herald Tribune contributor: fullname: Norris F. – start-page: C3 year: 2008 ident: e_1_2_8_30_1 article-title: US Moves Closer to Universal Accounting publication-title: The New York Times contributor: fullname: Norris F. – ident: e_1_2_8_5_1 – start-page: A13 year: 2009 ident: e_1_2_8_12_1 article-title: Obama Repeats Bush's Worst Market Mistakes publication-title: The Wall Street Journal contributor: fullname: Forbes S. – year: 2010 ident: e_1_2_8_21_1 article-title: Towards Common Accounting Standards publication-title: The Hindu Business Line contributor: fullname: Lavi M. R. – ident: e_1_2_8_35_1 doi: 10.1080/09692290600839790 – ident: e_1_2_8_16_1 – year: 2009 ident: e_1_2_8_32_1 article-title: Perlmutter Dials Back Amendment on Oversight of FASB publication-title: Congress Daily-National Journal contributor: fullname: Perlmutter E. – ident: e_1_2_8_19_1 – start-page: B3 year: 2008 ident: e_1_2_8_31_1 article-title: Banks Get Accounting Break publication-title: Globe & Mail contributor: fullname: Perkins T. – year: 2009 ident: e_1_2_8_13_1 article-title: Standard‐Setters Rendered Toothless by G20 publication-title: the Age contributor: fullname: Gettler L. – ident: e_1_2_8_38_1 – ident: e_1_2_8_18_1 – volume-title: Mark‐to‐Market Accounting: Practices and Implications year: 2009 ident: e_1_2_8_23_1 – ident: e_1_2_8_15_1 – start-page: B1 year: 2009 ident: e_1_2_8_22_1 article-title: Banks Push for Adoption of US Accounting Rule publication-title: Globe & Mail contributor: fullname: Macfarland J. – start-page: B2 year: 2009 ident: e_1_2_8_6_1 article-title: Accounting Rules Changed publication-title: The New York Times contributor: fullname: Cox R. – ident: e_1_2_8_8_1 doi: 10.1111/j.1835-2561.2010.00091.x – start-page: 13 year: 2009 ident: e_1_2_8_28_1 article-title: Accounting Worthy of Wonderland publication-title: International Herald Tribune contributor: fullname: Norris F. – ident: e_1_2_8_34_1 |
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| SubjectTerms | Accounting Accounting standards Competition Economic crisis Economic depression Financial Accounting Standards Board Global economic crisis, 2008 Globalisation International Accounting Standards Board International finance International Financial Reporting Standards Projects |
| Title | GFC or KFC?: How Standard Setters Were Battered and Fried |
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