The International Accounting Harmonization: The Resistible Rise of IASC/IASB

Bernard Colasse (bernard.colasse@orange.fr)
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Bernard Colasse: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: The IASC/IASB have no coercitive power. Nevertheless, it became the principal actor of the international accounting standardization, by constantly proving its legitimity and seeking support from powerful organizations. In this article, the author examines its "resistible"rise.

Keywords: harmonisation comptable internationale; IASC; IASB; International Accounting Standization (search for similar items in EconPapers)
Date: 2009
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Published in Thomas Clarke and Jean-François Chanlat. European Corporate Governance : Readings and Perspectives, Routledge, pp.189-197, 2009

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00665249

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