Factors impacting on the future of the IASB

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dc.contributor.author Sacho, Z.Y.
dc.contributor.author Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
dc.date.accessioned 2008-07-22T11:19:06Z
dc.date.available 2008-07-22T11:19:06Z
dc.date.issued 2008
dc.description.abstract This paper investigates the factors influencing the future of the IASB, using as the point of departure, a review of its historical progression towards becoming the global accounting standard-setting authority. It concludes that the IASB is an organisation vulnerable to (1) political lobbying of influential institutions, (2) US accounting authorities decision makers, (3) potential accounting scandals, and (4) cultural differences resulting in the misapplication of its standards around the world. Such factors should be borne in mind when charting the next steps for the IASB and in evaluating the comparability and quality of accounts produced under IFRSs around the world. en
dc.format.extent 155805 bytes
dc.format.mimetype application/pdf
dc.identifier.citation Sacho, ZY & Oberholster, JGI 2008, 'Factors impacting on the future of the IASB', Meditari : Accountancy Research, vol. 16, no. 1, pp. 117-137. [http://www.meditari.org.za] en
dc.identifier.issn 1022-2529
dc.identifier.uri http://hdl.handle.net/2263/6285
dc.language.iso en en
dc.publisher School of Accounting Sciences, UP en
dc.rights School of Accounting Sciences, UP en
dc.subject Financial Accounting Standards Board (FASB) en
dc.subject International Accounting Standards Board (IASB) en
dc.subject International harmonisation en
dc.subject Form 20-F reconciliation en
dc.subject Principles-based accounting model en
dc.subject Rules-based accounting model en
dc.subject International Financial Reporting Standards (IFRS) en
dc.subject International Accounting Standards Committee (IASC) en
dc.subject Securities and Exchange Commission (SEC) en
dc.subject.lcsh Accounting -- Standards en
dc.title Factors impacting on the future of the IASB en
dc.type Article en


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