An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy
Critical Perspectives on Accounting(2009)
摘要
The EU-member States have long intended to harmonise their respective accounting rules in order to facilitate the comparison between European companies. This process was brutally accelerated by a 2002 regulation announcing that as of 2005, listed companies would be required to comply with the accounting standards enacted by the IASB (International Accounting Standards Board), a private body which, until then, had no public mandate.
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关键词
AICPA,APB,ARC,ASB,CEN,CENELEC,CESR,ECOFIN,EFRAG,ETSI,EU,IAS,IASC,IASCF,IASB,ICAEW,FASB,IAA,IFAC,IFRIC,IFRS,IMF,IOSCO,NFM,SIC,SAC,SARG,SEC,TEG
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