haku: @indexterm INTERNATIONAL ACCOUNTING / yhteensä: 75
viite: 59 / 75
Tekijä: | Kenny, S. Larson, R. |
Otsikko: | The development of international accounting standards: an analysis of constituent participation in standard-setting |
Lehti: | International Journal of Accounting Education and Research
1995 : 30:4, p. 283-301 |
Asiasana: | HARMONIZATION INTERNATIONAL ACCOUNTING ACCOUNTING STANDARDS |
Kieli: | eng |
Tiivistelmä: | 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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