haku: @freeterm IFRS / yhteensä: 7
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| Tekijä: | Alexander, D. Eberhartinger, E. |
| Otsikko: | The European Union endorsement process for international financial reporting standards: a telos-based analysis |
| Lehti: | Accounting in Europe
2010 : VOL 7:1-2 p. 37-62 |
| Asiasana: | european union UNITED KINGDOM reporting accounting standards regulations |
| Vapaa asiasana: | IFRS principles |
| Kieli: | eng |
| Tiivistelmä: | The paper discusses the process for the endorsement of an IFRS in the European Union with regard to its compliance with teleological principles and with regard to the true and fair view. Firstly, the telos-based criteria is discussed against which a new Standard is appraised during the endorsement process, and secondly, the application of the true and fair view principle to the issue which criteria an Eu-endorsed IFRS should be appraised against as regards its application, using IFRS 3 as a specific illustration. The teleological principle is a crucial element in the conclusions of the paper. It is shown that this principle can be used, and in the EU is being used, to bypass democratic process. |
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