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 domoinate 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.
WALTON, P. (2009). Les délibérations de l’IASB en 2002 et 2003 : une analyse statistique. Accounting Auditing Control, 15(1), pp. 35-54.