The Legitimacy of International Accounting Standardization (IFRS). Comments on “International Accounting Standardization: The Return of Politics?”
Gelard, Gilbert
The Legitimacy of International Accounting Standardization (IFRS). Comments on “International Accounting Standardization: The Return of Politics?” - 2011.
82
Burlaud and Colasse (2010) took a very strong stand by questioning the legitimacy of the IASB in three areas: political, process, and substance. After discussing their arguments, we conclude that while the IASB is not a perfect organization and is likely to be improved by enhancing its accountability to every stakeholder, it nevertheless has a real legitimacy in the three areas discussed.
The Legitimacy of International Accounting Standardization (IFRS). Comments on “International Accounting Standardization: The Return of Politics?” - 2011.
82
Burlaud and Colasse (2010) took a very strong stand by questioning the legitimacy of the IASB in three areas: political, process, and substance. After discussing their arguments, we conclude that while the IASB is not a perfect organization and is likely to be improved by enhancing its accountability to every stakeholder, it nevertheless has a real legitimacy in the three areas discussed.
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