The Legitimacy of the International Accounting Standard-Setter: Comments on “International Accounting Standardization: The Return of Politics?”
Type de matériel :
TexteLangue : français Détails de publication : 2011.
Sujet(s) : Ressources en ligne : Abrégé : 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.
Nous n'avons pas d'exemplaire de ce document
83
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.
Réseaux sociaux