Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation
Martin Gäumann, Michael Dobler
| Year of publication: |
2024
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|---|---|
| Authors: | Gäumann, Martin ; Dobler, Michael |
| Published in: |
The international journal of accounting. - [Erscheinungsort nicht ermittelbar] : World Scientific, ISSN 2213-3933, ZDB-ID 2002289-X. - Vol. 59.2024, 1, Art.-No. 2450001, p. 1-55
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| Subject: | due process | European Financial Reporting Advisory Group (EFRAG) | International Accounting Standards Board (IASB) | International Financial Reporting Standards (IFRS) | standard setting | IFRS | Standardisierung | Standardization | Bilanzierungsgrundsätze | Accounting standards | Bilanzrecht | Accounting law | EU-Staaten | EU countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1142/S109440602450001X [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014532239