Kazem Doost-Hosseini

[ 1 ] - Political Consensus Through Setting International Accounting Standards Case of Ias 22

The study aims to reveal that a valid and effective standard, which formerly issued, may reflect the needs and expectation of few interested powerful bodies due to the neutral comments and dearth of lobbyists in the process of setting the standard. The research investigates the working of the IASB, by exploring the standard setting process specifically in relation to the standard on busines...