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Keywords: International standards
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Journal Articles
Accounting, Auditing & Accountability Journal (2005) 18 (1): 74–99.
Published: 01 February 2005
...Winston Chee Chiu Kwok; David Sharp Purpose This study provides significant empirical data and analysis on the international standard‐setting process as conducted by the forerunner of the International Accounting Standards Board (IASB). It reveals the influences from four key stakeholder groups...
Journal Articles
Accounting, Auditing & Accountability Journal (2001) 14 (4): 477–497.
Published: 01 October 2001
...Hervé Stolowy; Anne Jeny‐Cazavan IAS 1 (“Presentation of financial statements”) requires that application of all international standards is necessary in order to comply officially with International Accounting Standards. This appears to be a key statement for the move towards accounting...
