...Christa Wingard; Jan Bosman; Bright Amisi Purpose The purpose of this paper is to assess the influences on the due process of standard-setting with reference to the legitimacy of the financial reporting “soft law” that is International Financial Reporting Standards (IFRS). Design/methodology...

... Accepted Accounting Practice. © Emerald Group Publishing Limited 2006 Annual report Accounting information Generally accepted accounting practice International Financial reporting standards Qualitative characteristics Standard‐setting The usefulness of corporate annual reports in South...