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  • The Case of The International Accounting Standards Board

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    This document references 8 sources related to international accounting standards and financial reporting. The sources discuss the International Accounting Standards Board and the process of setting international accounting standards. They also analyze the implementation and impact of specific standards like IFRS 8 on operating segments. The geographic participation of constituents in the international standard-setting process is examined in one source.

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    This document references 8 sources related to international accounting standards and financial reporting. The sources discuss the International Accounting Standards Board and the process of setting international accounting standards. They also analyze the implementation and impact of specific standards like IFRS 8 on operating segments. The geographic participation of constituents in the international standard-setting process is examined in one source.

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    11 views1 page

    The Case of The International Accounting Standards Board

    Uploaded by

    Florentina
    This document references 8 sources related to international accounting standards and financial reporting. The sources discuss the International Accounting Standards Board and the process of setting international accounting standards. They also analyze the implementation and impact of specific standards like IFRS 8 on operating segments. The geographic participation of constituents in the international standard-setting process is examined in one source.

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    1. Alan J.

    Richardson, Burkard Eberlein (2010) - Legitimating Transnational Standard-Setting:


    The case of the International Accounting Standards Board.
    2. Colasse B. - Noţiunea de normalizare contabilǎ (între normalizarea industrial ș i normalizarea socialǎ),
    revista Francezǎ de Contabilitate, Septembrie 1987.
    3. Demetrescu C.G. (1972), Istoria Contabilității,, Editura Ștințifica, București.
    4. ESMA (2011) Report – Review of European enforcers on the implementation of IFRS 8 –
    Operating segments.
    5. Feleagă, N., 2000, Sisteme contabile comparate. Normele contabile internaționale, Editura Economică,
    București.
    6. IASB (2013) Post-implementation Review: IFRS 8 Operating segments.
    7. Jorissen, A., Lybaert, N., Orens, R., van der Tas, L. (2013) „A geographic analysis of
    constituents’ formal participation in the process of international accounting standard setting”,
    Journal of Accounting and Public Policy, vol. 32: 237-270.
    8. Ristea, M., 2005, Sisteme contabile comparate , Editura CECCAR, București.

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