haku: @indexterm Accounting standards / yhteensä: 876
viite: 86 / 876
| Tekijä: | Alexander, D. |
| Otsikko: | Legal certainty, European-ness and Realpolitik |
| Lehti: | Accounting in Europe
2006 : VOL. 3, p. 65-80 |
| Asiasana: | accounting standards regulations |
| Kieli: | eng |
| Tiivistelmä: | The stimulus for this paper is an article published in 2005 by Wüstemann and Kierzek together with a critical comment thereon by Nobes in 2006. The original paper discusses the IFRS proposals. This paper considers the explicit statement, e.g., p. 71, and elsewhere, that there is a 'requirement of legal certainty in the European Union', a statement which is given neither logical justification nor supporting references. IAS, EU requirements and GoB as a national concept are all argued to be flexible, judgemental and, necessarily and permanently, devoid of 'legal certainty'. |
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