The Legitimacy of International Accounting Standardization (IFRS). Comments on “International Accounting Standardization: The Return of Politics?” (notice n° 454815)
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| fixed length control field | 01246cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033214.0 |
| 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 | Gelard, Gilbert |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Legitimacy of International Accounting Standardization (IFRS). Comments on “International Accounting Standardization: The Return of Politics?” |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2011.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 82 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accountability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 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 | accounting standards |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | public interest |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | legitimacy |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Pigé, Benoît |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 17 | 3 | 2011-12-01 | p. 85-99 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2011-3-page-85?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2011-3-page-85?lang=en&redirect-ssocas=7080</a> |
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