The Legitimacy of the International Accounting Standard-Setter: Comments on “International Accounting Standardization: The Return of Politics?” (notice n° 454837)
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|---|---|
| fixed length control field | 01430cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033225.0 |
| 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 | Danjou, Philippe |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Legitimacy of the International Accounting Standard-Setter: 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 | 83 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper replies to Burlaud and Colasse (2010) who suggest that the International Accounting Standards Board (IASB) lacks legitimacy and that this has led to a return of politics to standardization. We show that the IASB is supported by the leaders of the world-s major economies (G20), and by the European Commission and European Parliament. The European Commission-s policy is to pursue wider adoption of the IASB-s standards. We go on to suggest that politics has never been absent from standardization and note that a number of the positions taken by Burlaud and Colasse are not supported by mainstream literature. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | institutional legitimacy |
| 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 | IASB |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | politics in standard-setting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | independence |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Walton, Peter |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 17 | 3 | 2011-12-01 | p. 101-114 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2011-3-page-101?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2011-3-page-101?lang=en&redirect-ssocas=7080</a> |
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