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Circular causality analysis of corporate performance and accounting quality in M&As. [PDF]
PLoS OneHerghiligiu IV +5 more
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Urinary arsenic species and birth outcomes in Tacna, Peru, 2019: a prospective cohort study. [PDF]
UCL Open EnvironFano-Sizgorich D +8 more
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OMI-based emission source classification in East China and its spatial redistribution in view of pollution control measures. [PDF]
Environ Monit AssessZara M +4 more
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The financing of the IASB: An analysis of donor diversity
Journal of International Accounting, Auditing and Taxation, 2011Abstract The U.S. Securities and Exchange Commission (SEC) and others are concerned about the funding of the International Accounting Standards Board (IASB), which is widely recognized as the global accounting standard-setting organization. Issues raised include the long-term viability and legitimacy of the IASB due to its historic reliance on ...
Robert K. Larson, Sara York Kenny
exaly +2 more sources
Accounting in Europe, 2012
This paper takes issue with Burlaud and Colasse (Accounting in Europe, 8, pp. 23–47, 2011a) who suggest that the International Accounting Standards Board (IASB) lacks legitimacy and that this has led to a return of politics to standard-setting. We show that the IASB is supported by the leaders of the world's major economies (G20), and by the European ...
Philippe Danjou, Peter Walton
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This paper takes issue with Burlaud and Colasse (Accounting in Europe, 8, pp. 23–47, 2011a) who suggest that the International Accounting Standards Board (IASB) lacks legitimacy and that this has led to a return of politics to standard-setting. We show that the IASB is supported by the leaders of the world's major economies (G20), and by the European ...
Philippe Danjou, Peter Walton
openaire +1 more source
2002
The IASB’s Framework for the Preparation and Presentation of Financial Statements is a very useful document in that it sets out the IASB’s approach to financial reporting. The full text of the Framework is presented in the annex. Its very first sentence reads: ‘This Framework sets out the concepts that underlie the preparation and presentation of ...
John Flower, Gabi Ebbers
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The IASB’s Framework for the Preparation and Presentation of Financial Statements is a very useful document in that it sets out the IASB’s approach to financial reporting. The full text of the Framework is presented in the annex. Its very first sentence reads: ‘This Framework sets out the concepts that underlie the preparation and presentation of ...
John Flower, Gabi Ebbers
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Evolution of the IASC into the IASB
2015Abstract This chapter summarizes the history of the IASC from 1973 to 2000. Created at the initiative of accountancy bodies from several countries, the IASC achieved a modest acceptance of its basic accounting standards. After 1987, the IASC pursued acceptance of its standards for the purpose of cross-border securities listings.
Kees Camfferman, Stephen A. Zeff
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The IASB’s Organization Matures
2015Abstract This chapter traces the evolution of the IASB organization through its first decade, and reviews the changing composition of the trustees, the Board, the advisory council, the interpretations committee and the technical staff. The trustees exercised their right to appoint Board members by gradually shifting the emphasis in the ...
Kees Camfferman, Stephen A. Zeff
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