Abstract
This paper traces the history of the International Accounting Standards Board (IASB) and the Foundation which supports it, from its inception in 2001 to the present time (2015). Emphasis is placed upon the way in which the organization has adapted to pressures from and changes in its external environment as its standards have been adopted by a greater number of countries. It concludes that the IASB has adapted successfully insofar as it has survived and has achieved wider adoption of its standards, but important challenges remain, particularly in reconciling the potentially conflicting demands of a widening constituency.
The author is grateful to Geoff Meeks, Steve Zeff and the Editors for constructive suggestions on an earlier draft. The author bears responsibility for any remaining deficiencies.
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Whittington, G. (2016). A Critical Look at the IASB. In: Haslam, J., Sikka, P. (eds) Pioneers of Critical Accounting. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-137-54212-0_10
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DOI: https://doi.org/10.1057/978-1-137-54212-0_10
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