An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy
Eve Chiapello and
CRITICAL PERSPECTIVES ON ACCOUNTING, 2009, vol. 20, issue 4, 448-468
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)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:20:y:2009:i:4:p:448-468
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