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041			_afre
042			_adc
100	1	0	_aLe Manh, Anne _eauthor
245	0	0	_aAn Analysis of Due Process in the Context of Accounting Standard Setting: The Case of the IASB-s Comprehensive Income Project
260			_c2012.
500			_a91
520			_aIn 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.
690			_astandard-setting process
690			_aIASB
690			_adue process
690			_acomprehensive income
786	0		_nAccounting Auditing Control | Volume 18 | 1 | 2012-04-01 | p. 93-120 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2012-1-page-93?lang=en&redirect-ssocas=7080
999			_c410428 _d410428