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Dialogue with standard setters


  • Raffaele Fiume
  • Tiziano Onesti
  • Valerio Pieri


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Suggested Citation

  • Raffaele Fiume & Tiziano Onesti & Valerio Pieri, 2013. "Dialogue with standard setters," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 169-189.
  • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2013-003008

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    References listed on IDEAS

    1. Alberto Quagli, 2012. "Editoriale. Piccole imprese, piccoli bilanci, piccoli ricercatori.," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(2), pages 5-9.
    2. Ann Jorissen & Nadine Lybaert & Raf Orens & Leo Van Der Tas, 2012. "Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis," European Accounting Review, Taylor & Francis Journals, vol. 21(4), pages 693-729, December.
    3. Roberto Di Pietra & Lisa Evans & Jérôme Chevy & Maurizio Cisi & Brigitte Eierle & Robin Jarvis, 2008. "Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities’1," Accounting in Europe, Taylor & Francis Journals, vol. 5(1), pages 27-47, June.
    4. Alan Richardson & Burkard Eberlein, 2011. "Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board," Journal of Business Ethics, Springer, vol. 98(2), pages 217-245, January.
    5. Baker, C. Richard & Barbu, Elena M., 2007. "Trends in research on international accounting harmonization," The International Journal of Accounting, Elsevier, vol. 42(3), pages 272-304.
    6. E. Barbu & C. R. Baker, 2007. "Trends in research on international accounting harmonization," Post-Print halshs-00325849, HAL.
    7. Christopher Nobes, 2013. "The continued survival of international differences under IFRS," Accounting and Business Research, Taylor & Francis Journals, vol. 43(2), pages 83-111, April.
    8. Ronita Ram & Susan Newberry, 2013. "IFRS FOR SMEs: THE IASB'S DUE PROCESS," Australian Accounting Review, CPA Australia, vol. 23(1), pages 3-17, March.
    9. Mario Abela & Araceli Mora, 2012. "Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG," Accounting in Europe, Taylor & Francis Journals, vol. 9(2), pages 147-170, December.
    10. Lisa Evans & Guenther Gebhardt & Martin Hoogendoorn & Jan Marton & Roberto Di Pietra & Araceli Mora & Frank Thinggård & Petri Vehmanen & Alfred Wagenhofer, 2005. "Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 23-45, January.
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