An Analysis of Due Process in the Context of Accounting Standard Setting: The Case of the IASB-s Comprehensive Income Project
Le Manh, Anne
An Analysis of Due Process in the Context of Accounting Standard Setting: The Case of the IASB-s Comprehensive Income Project - 2012.
91
In order to gain political legitimacy, the IASB has established due process, which is supposed to assure the involvement of stakeholders in the international accounting standard-setting process. Although this process is crucial in IASB-s operating, it has been little investigated by researchers to date. This paper seeks to understand how the IASB-s due process works. We focus on the involvement of stakeholders and their interactions with the IASB. The research is carried out using an analysis of a specific project, the revision of IAS 1, which has introduced comprehensive income disclosure.
An Analysis of Due Process in the Context of Accounting Standard Setting: The Case of the IASB-s Comprehensive Income Project - 2012.
91
In order to gain political legitimacy, the IASB has established due process, which is supposed to assure the involvement of stakeholders in the international accounting standard-setting process. Although this process is crucial in IASB-s operating, it has been little investigated by researchers to date. This paper seeks to understand how the IASB-s due process works. We focus on the involvement of stakeholders and their interactions with the IASB. The research is carried out using an analysis of a specific project, the revision of IAS 1, which has introduced comprehensive income disclosure.
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