The legitimacy of the international accounting standards (IFRS) - Comments on "International accounting standardisation : is politics back?"

被引：0
|
作者：
Gelard, Gilbert [1 ]
Pige, Benoit [1 ]
机构：
[1] Univ Franche Comte, F-25030 Besancon, France
来源：
COMPTABILITE CONTROLE AUDIT | 2011年 / 17卷 / 03期
关键词：
LEGITIMACY; ACCOUNTING STANDARDS; ACCOUNTABILITY; REPORTING; IFRS; PUBLIC INTEREST; DUE PROCESS;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Burlaud and Colasse (2010) have expressed very strong views by calling into question the legitimacy of the IASB in three areas : political, process and substance. After discussing their arguments, we conclude that if the IASB is not a perfect organization, and is likely to be improved by enhancing its accountability to every stakeholder, it has nevertheless a real legitimacy in the three areas discussed.
引用
收藏
页码：87 / 99
页数：13
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