000			01184cam a2200181 4500500
005			20250119102650.0
041			_afre
042			_adc
100	1	0	_aWalton, Peter _eauthor
245	0	0	_aThe IASB-s 2002 and 2003 Deliberations: A Statistical Analysis
260			_c2009.
500			_a1
520			_aThe paper uses detailed reports of the proceedings of the IASB in 2002 and 2003 to carry out a statistical analysis of their debate for the first two full years of their work which led to the adoption of the platform in 2005. It finds that four board members dominated the debate. The conceptual framework is often referred to but “fair value” occurs most frequently. Members also refer often to the need for consistency. The work program was dominated by the program of improvements to existing standards, the creation of interim standards for 2005, and convergence of its business combinations literature.
690			_aIASB
690			_adeliberations
786	0		_nAccounting Auditing Control | Volume 15 | 1 | 2009-04-01 | p. 35-53 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2009-1-page-35?lang=en&redirect-ssocas=7080
999			_c410494 _d410494