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Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions

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  • Melinda Timea Fulop

Abstract

This paper analyzes the International Accounting Standards Board (IASB) Agenda for the period 2012- 2015 from two points of views. The first one includes a detailed quantitative and qualitative analyze of the respondents opinion about IASB 2011 Agenda Consultation and the second one provide some comments about the topics included in the IASB future period plans and the progress of topics and concludes that the selected topics and them evolution is variable, partly due to the appearance of later priorities.

Suggested Citation

  • Melinda Timea Fulop, 2014. "Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 240-251, January.
    • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:240-251
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    References listed on IDEAS

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    1. Alan Richardson & Burkard Eberlein, 2011. "Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board," Journal of Business Ethics, Springer, vol. 98(2), pages 217-245, January.
    2. Whittington, Geoffrey, 2008. "Harmonisation or discord? The critical role of the IASB conceptual framework review," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 495-502.
    3. Durocher, Sylvain & Fortin, Anne & Cote, Louise, 2007. "Users' participation in the accounting standard-setting process: A theory-building study," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 29-59.
    4. Sebastian Botzem, 2012. "The Politics of Accounting Regulation," Books, Edward Elgar Publishing, number 13992.
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    More about this item

    Keywords

    IASB; accounting; agenda; comment letters;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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