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  1. Stakeholder and jurisdictional influence over IFRS 10's development

    Stakeholder and jurisdictional influence over IFRS 10's development

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Monica Teixeira De Freitas --- School of Accountancy, South Africa Wayne van Zijl --- School of Accountancy, South Africa Asheer Jaywant Ram --- School of Accountancy, South Africa Warren Maroun --- School of Accountancy, South Africa
    The International Financial Reporting Standards are voluntarily adopted by 167 countries, including countries in Africa, Australasia, Europe and South America. To maintain its legitimacy, the International Accounting Standards Board (IASB) must not be viewed as being unduly influenced by one...