The adoption of International Accounting Standards in the European Union
This paper discusses the IASB's process of developing accounting standards for adoption by listed companies within the European Union. Issues addressed include the structure of the IASB, its role as a global standard setter and its programme. Particular attention is given to two topics that are both controversial and important, accounting for financial instruments and reporting financial performance.
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Volume (Year): 14 (2005)
Issue (Month): 1 ()
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