TY  - BOOK
AU  - Le Manh,Anne
TI  - An Analysis of Due Process in the Context of Accounting Standard Setting: The Case of the IASB-s Comprehensive Income Project
PY  - 2012///.
							
N1  - 91
N2  - 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
UR  - https://shs.cairn.info/journal-accounting-auditing-control-2012-1-page-93?lang=en&redirect-ssocas=7080
ER  -