The International Politics of IFRS Harmonization: A Comment

Saito Shizuki ()
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Saito Shizuki: The University of Tokyo (Emeritus)

Accounting, Economics, and Law: A Convivium, 2013, vol. 3, issue 2, 47-52

Abstract: Abstract: The paper by Ramanna titled “The international politics of IFRS harmonization” is helpful to understand what has been going on with the International Financial Reporting Standards (IFRS) harmonization decisions by major countries. The author’s detailed descriptions of political and cultural aspects of global convergence are quite informative, and it is particularly interesting (if not controversial as the author acknowledges) to take the IASB’s European identity as a baseline against which other jurisdictions’ responses can be assessed. This comment purports to expand upon the theoretical framework suggested by the author by considering institutional cross-complementarity, allowing to reconsider the US exception, as well as provide information on and application to the case of Japan.

Keywords: accounting standards; globalization; IFRS; institutional complementarity; Japan (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1515/ael-2013-0001

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