An Analysis of Due Process in the Context of Accounting Standard Setting: The Case of the IASB-s Comprehensive Income Project
Type de matériel :
TexteLangue : français Détails de publication : 2012.
Sujet(s) : Ressources en ligne : Abrégé : 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.
Nous n'avons pas d'exemplaire de ce document
91
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.
Réseaux sociaux