An Analysis of Due Process in the Context of Accounting Standard Setting: The Case of the IASB-s Comprehensive Income Project (notice n° 410428)
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| fixed length control field | 01311cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102545.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Le Manh, Anne |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | An Analysis of Due Process in the Context of Accounting Standard Setting: The Case of the IASB-s Comprehensive Income Project |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2012.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 91 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | standard-setting process |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IASB |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | due process |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comprehensive income |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 18 | 1 | 2012-04-01 | p. 93-120 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2012-1-page-93?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2012-1-page-93?lang=en&redirect-ssocas=7080</a> |
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