La evolución del IASC al IASB, y los retos que enfrenta

Stephen A. Zeff

doi:10.17533/udea.rc.14687

Autores/as

Stephen A. Zeff Universidad de Rice

DOI:

https://doi.org/10.17533/udea.rc.14687

Palabras clave:

IASC, IASB, NIC, NIIF, emisión de normas, regulación

Resumen

En este artículo se proporciona una perspectiva histórica que tiene como eje central los principales hechos y los momentos decisivos de la evolución del IASC, seguida de la evolución del IASB. Así pues, se aborda la evolución del International AccountingStandardsCommittee (IASC), y se detalla cómo surge la International AccountingStandardsBoard (IASB) y cómo en su corta vida, desde el 2001, el IASB ha reformado enormemente el mapa mundial de la presentación de informes financieros de las compañías. Tras este recorrido histórico, se exponen algunos de los retos que enfrenta el IASB como el emisor de normas de contabilidad global.

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