Search Results - subject:"Due process"

Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation

Gäumann, Martin; Dobler, Michael - In: The international journal of accounting 59 (2024) 1, pp. 1-55

Persistent link: https://www.econbiz.de/10014532239

On the tension between due process protection and public safety: the case of an extensive procedural reform in Colombia

Acosta, Camilo; Mejía, Daniel; Zorro Medina, Angela - 2023 - This version: September 2023

Persistent link: https://www.econbiz.de/10014372866

Designing international public sector accounting standards : an analysis of constituents' participation through comment letters

Bisogno, Marco; Manes Rossi, Francesca; Sicilia, … - In: Financial accountability and management 38 (2022) 4, pp. 661-685

Persistent link: https://www.econbiz.de/10013464783

Composite administrative procedures in the European Union

Eckes, Christina; D'Ambrosio, Raffaele - 2020

rules regarding SSM and SRM procedures. In particular, the author addresses: (a) the scope of the protection granted to due … process rights in the two different systems, as a result of the different balance of interests at stake; (b) the powers that …

Persistent link: https://www.econbiz.de/10012313015

The Constitutional Guarantee of Civil Procedural Rights

Kullolli, Brunela; Bengu, Igerta - International Institute of Social and Economic Sciences - 2014

right to a due process. …

Persistent link: https://www.econbiz.de/10011209945

IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation

Valášková, Mariana - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 106-119

is comparison of IFRS due process with legislative process of developing the Czech accounting legislation. The comparison … of both of the processes enables to identify the weaknesses of Czech due process and provides specific recommendations … process different from that legislative. Inspiration can be found in the IFRS due process. …

Persistent link: https://www.econbiz.de/10011194727

Transnational standard setting in accounting : organizing expertise-based self-regulation in times of crises

Botzem, Sebastian - 2014

[Purpose:] The last four decades have seen the rise of the International Accounting Standards Board (IASB) as the core locus of transnational accounting regulation. Initial steps of associational cooperation were superseded by establishing a standard setting organization that heavily draws on...

Persistent link: https://www.econbiz.de/10012040023

Transnational standard setting in accounting: Organizing expertise-based self-regulation in times of crises

Botzem, Sebastian - In: Accounting, Auditing & Accountability Journal 27 (2014) 6, pp. 933-955

Persistent link: https://www.econbiz.de/10011948101

QUAND NORMALISATION COMPTABLE ET RHETORIQUE FONT BON MENAGE ... UN ESSAI D'ORGANISATION DE LA LITTERATURE

Chantiri-Chaudemanche, Rouba - HAL - 2012

L'objet de cet article est de faire une synthèse des travaux ayant fait le lien entre rhétorique, persuasion et normalisation comptable afin de comprendre pourquoi la rhétorique a sa place dans le processus et comment elle opère. Dans un premier temps, la dimension rhétorique de...

Persistent link: https://www.econbiz.de/10010821048

An exploratory study of the exposure draft of IAS 19 due process

Demaria, Samira; Dufour, Dominique; Louisy-Louis, Moïse; … - HAL - 2012

comptabilisation des engagements de retraite. Dans le cadre de la consultation par due process, les parties prenantes sont été invitées …

Persistent link: https://www.econbiz.de/10010898737