Factors impacting on the future of the IASB
| 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 |