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The Politics of Standard Setting - Reflections on the Legitimacy of Accounting Procedures in Europe (Paperback, New edition) Loot Price: R1,269
Discovery Miles 12 690
You Save: R175 (12%)
The Politics of Standard Setting - Reflections on the Legitimacy of Accounting Procedures in Europe (Paperback, New edition):...

The Politics of Standard Setting - Reflections on the Legitimacy of Accounting Procedures in Europe (Paperback, New edition)

Ulf M. Luthardt

Series: Europaeische Hochschulschriften / European University Studies / Publications Universitaires Europeennes, 3401

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List price R1,444 Loot Price R1,269 Discovery Miles 12 690 | Repayment Terms: R119 pm x 12* You Save R175 (12%)

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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.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Europaeische Hochschulschriften / European University Studies / Publications Universitaires Europeennes, 3401
Release date: December 2011
First published: 2012
Authors: Ulf M. Luthardt
Dimensions: 210 x 148 x 16mm (L x W x T)
Format: Paperback
Pages: 202
Edition: New edition
ISBN-13: 978-3-631-62126-4
Categories: Books > Social sciences > Politics & government > Political science & theory
Books > Business & Economics > Business & management > Management of specific areas > Budgeting & financial management
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LSN: 3-631-62126-4
Barcode: 9783631621264

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