The IASB and Globalisation

John Flower

Chapter 6 in European Financial Reporting, 2004, pp 129-151 from Palgrave Macmillan

Abstract: Abstract The subject of this chapter is the International Accounting Standards Board (IASB). In recent years the IASB has become a very important actor in European financial reporting. How this came about and the role that the IASB now plays in Europe is explained in the next chapter. The present chapter sets the scene for the succeeding chapter by presenting a detailed analysis of the IASB, covering its objectives, organisation, operations and achievements.

Keywords: Board Member; Stock Exchange; International Financial Reporting Standard; Audit Firm; Foreign Subsidiary (search for similar items in EconPapers)
Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-62810-6_6

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DOI: 10.1057/9780230628106_6

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