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

Stephen A. Zeff

doi:10.17533/udea.rc.14687

Autores

Stephen A. Zeff Universidade do Rice

DOI:

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

Palavras-chave:

IASC, IASB, NIC, NIIF, emissão de norma, regulação

Resumo

Este artigo fornece uma perspectiva histórica, que tem em seu núcleo os principais factos e os momentos decisivos da evolução do IASC, seguida pela evolução do IASB. Portanto aborda-se a evolução do International Accounting Standards Committee (IASC), e detalha-se como surge a International Accounting Standards Board (IASB) e como em sua curta vida, desde 2001, o IASB reformou enormemente o mapa mundial da apresentação de relatórios financeiros das empresas. Depois deste percorrido histórico, expõem-se alguns dos desafios que enfrenta o IASB como oemissor de normas de contábeis globais

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