An important document that is, and will continue to be, an important source for scholars interested in the origins and evolutions of international accounting standards. (Peter W alton, Enterprise and Society
About the Author
Kees Camfferman is Professor of Financial Accounting at the Vrije Universiteit Amsterdam, and a qualified auditor (the Netherlands). His research, published in several international academic journals, is focused on the development of financial reporting practices and of the institutional framework of financial reporting from the 19th century to the present. Stephen A. Zeff is a former president of the American Accounting Association (AAA) and a former editor of The Accounting Review
. He has been inducted into the Accounting Hall of Fame, and the AAA has given him its Outstanding Accounting Educator award. He has lectured in more than fifty countries and has served as the international research adviser to the Institute of Chartered Accountants of Scotland. His primary research interest is the comparative history of accounting standard setting and regulation.