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Les délibérations de l'IASB en 2002 et 2003 : une analyse statistique

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  • Peter Walton

Abstract

The paper uses detailed reports of the proceedings of the IASB in 2002 and 2003 to carry out a statistical analysis of their debate for the first two full years of their work which formed the platform for adoption in 2005. It finds that four Board members dominate the debate. The conceptual framework is often referred to but fair value occurs most frequently. Members also refer often to the need for consistency. The work programme was dominated by the programme of improvements to existing standards, the creation of interim standards for 2005 and convergence of its business combinations literature.

Suggested Citation

  • Peter Walton, 2009. "Les délibérations de l'IASB en 2002 et 2003 : une analyse statistique," ACCRA, Association francophone de comptabilité, vol. 15(1), pages 35-53.
    • Handle: RePEc:cai:accafc:cca_151_0035
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    Citations

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    Cited by:

    1. Geoffrey Whittington, 2015. "Measurement in Financial Reporting: Half a Century of Research and Practice," Abacus, Accounting Foundation, University of Sydney, vol. 51(4), pages 549-571, December.
    2. Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.

    More about this item

    Keywords

    IASB; deliberations;

    Statistics

    Access and download statistics

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