Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions

Melinda Timea Fulop ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2014, vol. 4, issue 1, 240-251

Abstract: This paper analyzes the International Accounting Standards Board (IASB) Agenda for the period 2012- 2015 from two points of views. The first one includes a detailed quantitative and qualitative analyze of the respondents opinion about IASB 2011 Agenda Consultation and the second one provide some comments about the topics included in the IASB future period plans and the progress of topics and concludes that the selected topics and them evolution is variable, partly due to the appearance of later priorities.

Keywords: IASB; accounting; agenda; comment letters (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:4:y:2014:i:1:p:240-251

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