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A contribution to the understanding of the IASB's due process: a case study on the joint-ventures project

Author

Listed:
  • Pascale Delvaille

    (ESCP Business School - ESCP Business School)

  • Frédéric Demerens

    (ESCP Business School - ESCP Business School)

  • Anne Le Manh

    (ESCP Business School - ESCP Business School)

  • Jean-Louis Paré

    (ESCP Business School - ESCP Business School)

Abstract

This paper investigates the IASB's due process from a detailed case study, the jointventures project which led the elimination of proportionate consolidation (PC) in IFRS 11. It questions the real function of the IASB's due process: is it a way to gather opinions from many constituents in order to find the best accounting solutions or is it more a communicative tool used to spread the IASB's views (Botzem 2012).After 10 years of debate, PC has finally been eliminated despite the disapproval of a majority of participants in due process and as desired by some Board members from the beginning. Our study reveals that the elimination of PC has been an undeviating objective and that inputs in the due process have not influenced the final decisions. But we also observe that the IASB pays close attention to the observance of the formal due process, which seems to be mostly used as a way to get people informed on what the IASB is working on.

Suggested Citation

  • Pascale Delvaille & Frédéric Demerens & Anne Le Manh & Jean-Louis Paré, 2026. "A contribution to the understanding of the IASB's due process: a case study on the joint-ventures project," Working Papers hal-05707329, HAL.
    • Handle: RePEc:hal:wpaper:hal-05707329
    DOI: 10.13140/RG.2.1.5127.6565
    Note: View the original document on HAL open archive server: https://hal.science/hal-05707329v1
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