Global ETD Search

1	An international survey of chief financial officers' views on international accounting standard-setting Rees, Nadine January 2002 (has links) No description available. 657.0218
2	The legitimacy of International Financial Reporting Standards (IFRS) : an assessment of the due process of standard-setting Amisi, Bright 17 October 2013 (has links) International Financial Reporting Standards (IFRS) are required or permitted for use in over 100 countries across the world. IFRS are developed by the International Accounting Standards Board (IASB). The IASB, with no formal or legal mandate, is performing a task normally reserved for national standard-setters. This study sought to establish the legitimacy of IFRS by assessing the due process of the IASB. The study established that countries have different motivations for choosing IFRS which raises legitimacy concerns. The global financial crisis compounded the legitimacy challenges of IFRS by exposing due process vulnerabilities. The study established that the IFRS governance structures are dominated by powerful stakeholders especially members of the G-20. Although the due process procedures provide opportunities for participation, actual participation is still dominated by constituents from Europe. Africa and South America still account for very low proportions of governance seats and participants in standard-setting projects. / Financial Accounting / M. Com. (Accounting) Legitimacy Due process IASB Financial instruments IFRS 9 IFRS 13 IAS 39 Governance Participation Standard-setting 657.0218 Accounting -- Standards Financial statements -- Standards Corporations -- Accounting -- Standards
3	The legitimacy of International Financial Reporting Standards (IFRS) : an assessment of the due process of standard-setting Amisi, Bright 18 February 2013 (has links) International Financial Reporting Standards (IFRS) are required or permitted for use in over 100 countries across the world. IFRS are developed by the International Accounting Standards Board (IASB). The IASB, with no formal or legal mandate, is performing a task normally reserved for national standard-setters. This study sought to establish the legitimacy of IFRS by assessing the due process of the IASB. The study established that countries have different motivations for choosing IFRS which raises legitimacy concerns. The global financial crisis compounded the legitimacy challenges of IFRS by exposing due process vulnerabilities. The study established that the IFRS governance structures are dominated by powerful stakeholders especially members of the G-20. Although the due process procedures provide opportunities for participation, actual participation is still dominated by constituents from Europe. Africa and South America still account for very low proportions of governance seats and participants in standard-setting projects. / Financial Accounting / M. Com. (Accounting) Legitimacy Due process IASB Financial instruments IFRS 9 IFRS 13 IAS 39 Governance Participation Standard-setting 657.0218 Accounting -- Standards Financial statements -- Standards Corporations -- Accounting -- Standards

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