0000000000454413
AUTHOR
Ann Jorissen
Special Issue on Accounting and Politics
During the last years many things have happened in the European accounting landscape. We observe the new proactive role of the EU Parliament that started in the aftermath of the financial crisis in...
On the Review of structure and effectiveness of the IFRS Foundation : the EAAs Financial Reporting Standards Committees view
AbstractIn July 2015 the International Financial Reporting Standards (IFRS) Foundation launched its third five year review of its structure and effectiveness of the organisation. In a public call, the Trustees solicited stakeholders’ input on the relevance of IFRS Standards with respect to broadening the IFRS scope and to the impact of new technology, on the consistent application of IFRS and on the governance and funding of the International Accounting Standards Board and the IFRS Foundation. The European Accounting Association (EAA)’s Financial Reporting Standards Committee responded to this request for views by submitting a comment letter based on research-informed opinions. This article…