Inside the black box of IASB standard setting : evidence from board neeting audio playbacks on the amendment of IAS 19 : 2011
Malte Klein and Rolf Uwe Fülbier
| Year of publication: |
2019
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|---|---|
| Authors: | Klein, Malte ; Fülbier, Rolf Uwe |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 16.2019, 1, p. 1-43
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| Subject: | audio files | board meetings | comment letter | due process | group decisions | IAS 19 | IASB | lobbying | pensions | staff | standard setting | IFRS | Standardisierung | Standardization | Interessenpolitik | Lobbying | Bilanzierungsgrundsätze | Accounting standards | Vorstand | Executive board |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2018.1501502 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012177136