Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions
This paper analyzes the International Accounting Standards Board (IASB) Agenda for the period 2012- 2015 from two points of views. The first one includes a detailed quantitative and qualitative analyze of the respondents opinion about IASB 2011 Agenda Consultation and the second one provide some comments about the topics included in the IASB future period plans and the progress of topics and concludes that the selected topics and them evolution is variable, partly due to the appearance of later priorities.
Volume (Year): 4 (2014)
Issue (Month): 1 (January)
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- Durocher, Sylvain & Fortin, Anne & Cote, Louise, 2007. "Users' participation in the accounting standard-setting process: A theory-building study," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 29-59.
- Whittington, Geoffrey, 2008. "Harmonisation or discord? The critical role of the IASB conceptual framework review," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 495-502.
- 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.
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