Politics of standard setting, the: reflections on the legitimacy of accounting procedures in europe
Auteur :
Luthardt, Ulf M.
Éditeur :
Peter Lang AG
ISBN :
9783631621264
Date de publication :
13 déc. 2011
Dimensions :
21,0 x 14,8 cm
Poids :
270 g
Langue :
Anglais
Pays d'origine :
Suisse
The European regulation of financial reporting has substantially changed. Both the contents of accounting standards and the regulatory framework governing the setting of these standards are novel. This study explores the way of private-public governance from a political perspective.