The IASB-s 2002 and 2003 Deliberations: A Statistical Analysis (notice n° 410598)
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|---|---|
| fixed length control field | 01184cam a2200181 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102803.0 |
| 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 | Walton, Peter |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The IASB-s 2002 and 2003 Deliberations: A Statistical Analysis |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2009.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 1 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The paper uses detailed reports of the proceedings of the IASB in 2002 and 2003 to carry out a statistical analysis of their debate for the first two full years of their work which led to the adoption of the platform in 2005. It finds that four board members dominated the debate. The conceptual framework is often referred to but “fair value” occurs most frequently. Members also refer often to the need for consistency. The work program was dominated by the program of improvements to existing standards, the creation of interim standards for 2005, and convergence of its business combinations literature. |
| 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 | deliberations |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 15 | 1 | 2009-04-01 | p. 35-53 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2009-1-page-35?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2009-1-page-35?lang=en&redirect-ssocas=7080</a> |
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