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| Author: | Kenny, S. Larson, R. |
| Title: | The development of international accounting standards: an analysis of constituent participation in standard-setting |
| Journal: | International Journal of Accounting Education and Research
1995 : 30:4, p. 283-301 |
| Index terms: | HARMONIZATION INTERNATIONAL ACCOUNTING ACCOUNTING STANDARDS |
| Language: | eng |
| Abstract: | The International Accounting Standards Committee (IASC) is recognized as the leader in the movement to harmonize international accounting and reporting standards. The IASC's standard-setting process has not been extensively researched, however. This study examines one aspect of the IASC's standard-setting process: which constituents lobby by sending comment letters in response to exposure drafts (EDs)? All publicly available comment letters regarding 14 EDs issued between 1989 and 1992 were examined. |
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