Constituent Participation and the IASB's International Financial Reporting Interpretations Committee

By R. Larson. 2007

128 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/4ba6c0397e7a93af46890c5e43977bf2505d49a2

Citations in the corpus

• The IASB standard-setting process: Participation and perceptions of financial statement users (2010, unknown): “Larson (2007) examined participation in the due process followed by the IASB’s Interpretations and Financial Reporting Committee (IFRIC).”
• Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments (2012, unknown): “Georgiou (2010) examines the users’ attitudes, Jorissen et al. (2011) analyse the stakeholders’ participation, Orens et al. (2011) focus on preparers, and Larson (2007) considers lob- bying of the IASB’s International Financial Reporting Interpretations Committee.”