Stakeholder and jurisdictional influence over IFRS 10's development
Author:
Affiliation:
1. School of Accountancy, University of the Witwatersrand, Johannesburg, South Africa
Publisher
Informa UK Limited
Subject
General Business, Management and Accounting,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1080/10291954.2023.2246293
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2. An examination of international accounting standard-setting due process and the implications for legitimacy
3. Beller A. (2020). What is the due process and why does it matter? IFRS Foundation. Available at: https://www.ifrs.org/news-and-events/news/2020/08/what-is-the-due-process-and-why-does-it-matter/
4. Principles- versus rules-based accounting standards: the FASB's standard setting strategy
5. (No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article
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