An ethical perspective on accounting standard setting : professional and lay-experts’ contribution to GASB’s Pension Project
Darlene Himick, Marion Brivot, Jean-François Henri
| Year of publication: |
April 2016
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| Authors: | Himick, Darlene ; Brivot, Marion ; Henri, Jean-François |
| Published in: |
Critical perspectives on accounting : an international journal for social and organizational accountability. - Amsterdam : Elsevier, ISSN 1045-2354, ZDB-ID 1022791-X. - Vol. 36.2016, p. 22-38
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| Subject: | Standard setting | Ethics | GASB | Public pensions | Experts | Lay-citizens | Lay-experts | Policy making | Gesetzliche Rentenversicherung | Public pension system | Standardisierung | Standardization | IFRS | Bilanzierungsgrundsätze | Accounting standards | Ethik | Bilanzrecht | Accounting law | Experten |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.cpa.2015.12.002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011487965