Results 261 to 270 of about 2,286,078 (342)

Does International Accounting Standard No. 27 Improve Investment Efficiency?

Journal of Accounting, Auditing & Finance, 2015
A. Hsu, Boochun Jung, Hamid Pourjalali
semanticscholar   +3 more sources

An examination of international accounting standard-setting due process and the implications for legitimacy

British Accounting Review, 2016
Matthew Bamber, K. McMeeking
semanticscholar   +3 more sources

The G4's Role in the Evolution of the International Accounting Standard Setting Process and Partnership with the IASB

Journal of International Accounting, Auditing and Taxation, 2006
D. Street
semanticscholar   +3 more sources

The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973-1997

The International Journal of Accounting, 1998
D. Street, Kimberley A. Shaughnessy
semanticscholar   +3 more sources

International Accounting Standards

2016
This chapter aims, to highlight a review of IAS history, followed by approaches of accounting regulations. The development of accounting regulation within developing countries is also highlighted and discussed in the context of cultural diversity. It also aims to shed light into the motives that drive the adoption and implementation of IASs/IFRS.
Essa R El-Firjani, Shamsaddeen M. Faraj
openaire   +1 more source

International Accounting Standards

1999
Der IASC ist eine privatrechtliche Vereinigung, gegrundet 1973 mit Sitz in London. Derzeit gehoren ihm 119 Mitglieder aus 86 Landern an. Die Geschafte werden von einem Board gefuhrt, in dem 29 der 39 Stimmberechtigten aus den USA und Grosbritannien oder Landern, in denen die angelsachsische Rechnungslegung praktiziert wird, kommen42.
openaire   +1 more source

The International Accounting Standards Board

2015
Rebecca Cellucci
openaire   +3 more sources

Legitimating the standard-setter of public sector accounting reforms

, 2020
This paper shows how the Brazilian Treasury has developed strategies to build legitimacy in a civil law context where the legislature left a vacuum regarding the accrual accounting standard-setting mandate. While the accounting ‘rule-enforcers’ neglected
André Carlos Busanelli de Aquino, A. Lino, R. L. Cardoso, G. Grossi   +3 more
semanticscholar   +1 more source