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On the "review of structure and effectiveness of the IFRS Foundation" : the EAA’s Financial Reporting Standards Committee’s view
Giner Inchausti, Begoña; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 285-294
Persistent link: https://www.econbiz.de/10012154555
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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