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The IASB and Globalisation

In: European Financial Reporting

Author

Listed:
  • John Flower

Abstract

The subject of this chapter is the International Accounting Standards Board (IASB). In recent years the IASB has become a very important actor in European financial reporting. How this came about and the role that the IASB now plays in Europe is explained in the next chapter. The present chapter sets the scene for the succeeding chapter by presenting a detailed analysis of the IASB, covering its objectives, organisation, operations and achievements.

Suggested Citation

  • John Flower, 2004. "The IASB and Globalisation," Palgrave Macmillan Books, in: European Financial Reporting, chapter 6, pages 129-151, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-62810-6_6
    DOI: 10.1057/9780230628106_6
    as

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