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PARTICIPATION AND NON-PARTICIPATION IN THE STANDARD SETTING PROCESS.

Authors :
Gilfedder, Doreen
HÓgartaigh, Ciaran Ó
Source :
Contemporary Issues in Accounting Regulation; 2001, p95-104, 10p, 3 Charts
Publication Year :
2001

Abstract

This chapter examines the characteristics of those who formally involve themselves in the standard setting process of the Accounting Standards Board in Great Britain by making submissions regarding its proposals for accounting standards. The chapter contributes to a view of the public consultation that shapes accounting standards.

Details

Language :
English
ISBNs :
9780792384403
Database :
Complementary Index
Journal :
Contemporary Issues in Accounting Regulation
Publication Type :
Book
Accession number :
18643234
Full Text :
https://doi.org/10.1007/978-1-4615-4589-7_5