Dialogue with standard setters

Fiume, Raffaele; Onesti, Tiziano; Pieri, Valerio

doi:10.3280/fr2013-003008

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Business Combinations Under Common Control (Development Stage)1

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Cited by 2 publications

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“…The scarce and fragmentary literature, not to mention the lack of clear consensus on the topic, contributes to the prevailing concerns on how to account for BCUCCs. Fiume et al (2015) assess the possible and various accounting methods and identify the most suitable, accredited and consistent techniques.…”

Section: Business Combinations Under Common Control (Development Stage)mentioning

confidence: 99%

What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation

Birt

Hellman

Jorissen

et al. 2016

Accounting in Europe

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Section: Business Combinations Under Common Control (Development Stage)mentioning

confidence: 99%

What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation

Birt

Hellman

Jorissen

et al. 2016

Accounting in Europe

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The role of institutions in the process of global convergence to IFRS

Aprile¹,

Bini²

2018

Financial Reporting

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This paper uses some major contributions from accounting institutional theory to discuss the process of convergence toward IFRS. Our analysis identifies the most influential institutions and the complex networks of relationships among institutions, offering a valuable contribution to a better understanding of the current state of diffusion of IFRS around the world and the current progress of the convergence process. We identify the different roles of some main institutions, grouping them into three categories and highlighting their main interactions in different contexts. We place global and international institutions such as IOSCO, EU and other international agencies such as the World Bank into the first category, since they have fostered the initial phase of the convergence process. Secondly, we find that the presence of institutions such as local government and standard setters, which play an intermediary role, mediates between the need to guarantee the implementation of the standards and the need to preserve pre-existing equilibria. Finally, we discuss the role played by the end-users of the standards. Our analysis shows that these institutions are the most critical forces. In fact, in the absence of a structured, led program that orients these forces toward IFRS, the convergence process could result in the proliferation of local systems of standards, increasing the risk that harmonisation is achieved only in name.

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Dialogue with standard setters

Cited by 2 publications

References 14 publications

What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation

What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation

The role of institutions in the process of global convergence to IFRS

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