Search Results - subject:"standard-setting process"

Public sector accounting harmonization in the European Union through the lens of the garbage can model

Cohen, Sandra; Manes Rossi, Francesca; Brusca, Isabel - In: Financial accountability and management 39 (2023) 3, pp. 471-492

Persistent link: https://www.econbiz.de/10014338244

Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting

Kulik, Alessandra; Dobler, Michael - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 7, pp. 349-380

legitimacy of the ISSB’s standard-setting process. Originality/value To the best of the authors’ knowledge, this paper is the …

Persistent link: https://www.econbiz.de/10015006120

A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective

Giner, Begoña; Luque-Vílchez, Mercedes - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 6, pp. 1284-1309

Purpose The purpose of this paper is to discuss the progress and future prospects of two relatively “new” institutions in this field: the European Commission (EC), together with the European Financial Reporting Advisory Group (EFRAG), and the International Financial Reporting Standards...

Persistent link: https://www.econbiz.de/10015006142

Eurasian Economic Perspectives : Proceedings of the 29th Eurasia Business and Economics Society Conference

Bilgin, Mehmet Huseyin (ed.); Danis, Hakan (ed.); … - Eurasia Business and Economics Society / Conference … - 2021

ACCOUNTING/AUDIT -- Insights from Lobbying Research on the Accounting Standard-Setting Process through Comment Letter …

Persistent link: https://www.econbiz.de/10012422813

Position and strategy of constituents in the IFRS 16 project on lease with special attention to large audit firms' comment letters

Mellado, Lucía; Parte, Laura - In: Eurasian Business and Economics Perspectives : …, (pp. 299-321). 2022

Persistent link: https://www.econbiz.de/10013174396

Accounting for crypto-assets : stakeholders’ perceptions

Chou, Jun Heng; Agrawal, Prerana; Birt, Jacqueline - In: Studies in economics and finance 39 (2022) 3, pp. 471-489

Persistent link: https://www.econbiz.de/10013355185

Determinants of corporate lobbying intensity in the lease standard-setting process

Mellado, Lucia; Parte, Laura - In: Revista de contabilidad : RC-SAR 20 (2017) 2, pp. 131-142

Persistent link: https://www.econbiz.de/10011780449

We have the responsibility to make sure that investors understand what is going on in a company : interview with Hans Hoogervorst, Chairman of the IASB

Hoogervorst, Hans; Teitler-Feinberg, Evelyn - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 4, pp. 133-134

Persistent link: https://www.econbiz.de/10010513954

Setting new rules for Goodwill accounting : the british experience

Bouden, Inès; Chantiri-Chaudemanche, Rouba - Université Paris-Dauphine (Paris IX) - 2007

The purpose of this paper is to analyse the process of development of the standard relating to goodwill by the British Accounting Standards Board (ASB) (FRS 10, 1997) and more precisely to understand how and why the ASB came to favour a solution (capitalisation of goodwill with impairment tests)...

Persistent link: https://www.econbiz.de/10011072479

Accounting for Goodwill : The Emergence of the Impairment Solution Through the British Experience

Chantiri-Chaudemanche, Rouba; Bouden, Inès - Université Paris-Dauphine (Paris IX) - 2006

Persistent link: https://www.econbiz.de/10010707823