The legitimacy of International Financial Reporting Standards (IFRS) : an assessment of the due process of standard-setting

The legitimacy of International Financial Reporting Standards (IFRS) : an assessment of the due process of standard-setting

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International Financial Reporting Standards (IFRS) are required or permitted for use in over 100 countries across the world. IFRS are developed by the International Accounting Standards Board (IASB). The IASB, with no formal or legal mandate, is performing a task normally reserved for national stand...

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Bibliographic Details
Main Author: Amisi, Bright
Other Authors: Wingard, Christa
Format: Others
Language:en
Published: 2013
Subjects:
Legitimacy
Due process
IASB
Financial instruments
IFRS 9
IFRS 13
IAS 39
Governance
Participation
Standard-setting
657.0218
Accounting > Standards
Financial statements > Standards
International financial reporting standards
Corporations > Accounting > Standards
Corporate governance > Accounting > Standards
Online Access:Amisi, Bright (2013) The legitimacy of International Financial Reporting Standards (IFRS) : an assessment of the due process of standard-setting, University of South Africa, Pretoria, <http://hdl.handle.net/10500/11873>
http://hdl.handle.net/10500/11873

Internet

Amisi, Bright (2013) The legitimacy of International Financial Reporting Standards (IFRS) : an assessment of the due process of standard-setting, University of South Africa, Pretoria, <http://hdl.handle.net/10500/11873>
http://hdl.handle.net/10500/11873

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