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| Author: | Larson, R.K. |
| Title: | Constituent participation and the IASB's International Financial Reporting Interpretations Committee |
| Journal: | Accounting in Europe
2007 : VOL. 4:1-2, p. 209-254 |
| Index terms: | accounting standards committees |
| Language: | eng |
| Abstract: | This study explores constituent participation (hereafter as: c-parts.) of one significant part of the IASB, the International Financial Reporting Interpretations Committee (IFRIC). IASB/IFRIC constituents are classified in 2 ways: 1. geographically (by country and by region), and 2. by stakeholder interest group. Examined are respondents writing comment letters (here as: c-letters) as to IFRIC's first 18 Draft Interpretations. A total of 272 respondents from 40 countries generated 714 c-letters. The European Union (EU) provided a majority of writers and letters, with the U.K. being the largest contributor. The USA, Canada and developing countries generated few c-letters. C-parts. significantly increased over IFRIC's predecessor committee. However, responses remained concentrated with 35 respondents, mostly professional accountancy bodies and accounting standard-setters, generating 58 percent of the c-letters etc. |
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