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Chapitres (2013), The Routledge Companion to Accounting, Reporting and Regulation, Routledge, pp. 318-337

Influences on the Standard-Setting and Regulatory Process

BAUDOT L., WALTON Peter

This is a case study in the politics of financial reporting and reviews what European instsitutions have tried to shape IFRS and why they have made the attempt.

BAUDOT, L. and WALTON, P. (2013). Influences on the Standard-Setting and Regulatory Process. In: The Routledge Companion to Accounting, Reporting and Regulation. 1st ed. Routledge, pp. 318-337.