6533b852fe1ef96bd12ab6f5
RESEARCH PRODUCT
On the Review of structure and effectiveness of the IFRS Foundation : the EAAs Financial Reporting Standards Committees view
Amine TalebAlberto QuagliAnn JorissenBegoña GinerNiclas Hellmansubject
FinanceStructure (mathematical logic)050208 financeScope (project management)business.industryEconomicsCorporate governance05 social sciencesFoundation (evidence)Accounting050201 accountingInternational Financial Reporting StandardsAccounting0502 economics and businessRelevance (law)Generally Accepted Accounting Principles (United States)Financial accountingBusiness and International ManagementbusinessFinancedescription
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 provides an overview of this Review of Structure and Effectiveness of the IFRS Foundation and the EAA’s opinions in response to this Review.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2016-05-03 | Accounting in Europe |