Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries
نویسندگان
چکیده
منابع مشابه
Replacing IFRS instead of Iranian accounting standard
Accounting standards, are rules governing how to do accounting work, and specify what information must be provided in financial reporting. The main objective of this study was to compare the stronger accounting standards against weaker accounting standards which in this study, we compare accounting standards of Iran and international standard in terms of Rents. The population of the research is...
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15 صفحه اولAn accounting revolution? The financialisation of standard setting
This paper analyses the political-economic content of the recent ‘revolutionary’ shift in financial accounting rules for listed companies, specifically the rise of IFRS and fair value. It connects this shift to the socio-economic changes that are currently being discussed in the literature on financialisation, e.g. the rise of shareholder value and the proprietary view of the firm. Two ideal-ty...
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the present thesis is a study of postmodern historical novel with respect to the voice of women. according to postmodern historiography,the established institution of history is one of the other manifestations of patriarchys power which has silenced women. the study analyzes angela carters nights at the circus as a postmodern historical novel which makes its female characters transgress the pat...
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ژورنال
عنوان ژورنال: Accounting Forum
سال: 2010
ISSN: 0155-9982,1467-6303
DOI: 10.1016/j.accfor.2008.11.003