Description

Book Synopsis
The European regulation of financial reporting has substantially changed. Both the contents of accounting standards and the regulatory framework governing the setting of these standards are novel. In particular, the transfer of legislative competencies to a privately organized body, the International Accounting Standards Board, is a major deviation from formerly established national practice. This study explores the way of private-public governance from a political perspective. Building on models of democracy, the book develops a procedural account of legitimate authority and subsequently evaluates the new governance regime.

Table of Contents
Contents: Accounting regulation – Global governance – Legitimate authority.

The Politics of Standard Setting: Reflections on

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    A Paperback / softback by Ulf M. Luthardt

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      View other formats and editions of The Politics of Standard Setting: Reflections on by Ulf M. Luthardt

      Publisher: Peter Lang AG
      Publication Date: 13/12/2011
      ISBN13: 9783631621264, 978-3631621264
      ISBN10: 3631621264

      Description

      Book Synopsis
      The European regulation of financial reporting has substantially changed. Both the contents of accounting standards and the regulatory framework governing the setting of these standards are novel. In particular, the transfer of legislative competencies to a privately organized body, the International Accounting Standards Board, is a major deviation from formerly established national practice. This study explores the way of private-public governance from a political perspective. Building on models of democracy, the book develops a procedural account of legitimate authority and subsequently evaluates the new governance regime.

      Table of Contents
      Contents: Accounting regulation – Global governance – Legitimate authority.

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