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)
|Contact details of provider:|| Web page: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- 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.
- 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.
When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:240-251. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Hassan Danial Aslam)
If references are entirely missing, you can add them using this form.