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An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy

Eve Chiapello and Karim Medjad

CRITICAL PERSPECTIVES ON ACCOUNTING, 2009, vol. 20, issue 4, 448-468

Abstract: The EU-member States have long intended to harmonise their respective accounting rules in order to facilitate the comparison between European companies. This process was brutally accelerated by a 2002 regulation announcing that as of 2005, listed companies would be required to comply with the accounting standards enacted by the IASB (International Accounting Standards Board), a private body which, until then, had no public mandate.

Keywords: Accounting standards; European Union; Soft law; Privatisation; Legal transplants (search for similar items in EconPapers)
Date: 2009
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CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron

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