000			01430cam a2200229 4500500
005			20250121033225.0
041			_afre
042			_adc
100	1	0	_aDanjou, Philippe _eauthor
700	1	0	_a Walton, Peter _eauthor
245	0	0	_aThe Legitimacy of the International Accounting Standard-Setter: Comments on “International Accounting Standardization: The Return of Politics?”
260			_c2011.
500			_a83
520			_aThis 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.
690			_ainstitutional legitimacy
690			_aIFRS
690			_aIASB
690			_apolitics in standard-setting
690			_aindependence
786	0		_nAccounting Auditing Control | Volume 17 | 3 | 2011-12-01 | p. 101-114 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2011-3-page-101?lang=en&redirect-ssocas=7080
999			_c454837 _d454837