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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
The Politics of Standard Setting; Reflections on the Legitimacy of Accounting Procedures in Europe

The Politics of Standard Setting; Reflections on the Legitimacy of Accounting Procedures in Europe

Luthardt, Ulf M.

Paperback

Series: Europäische Hochschulschriften / European University Studies / Publications Universitaires Européenn, Book 3401

Investing & FinanceGeneral Political ScienceSocial Movements

ISBN10: 3631621264
ISBN13: 9783631621264
Publisher: Peter Lang D
Published: Dec 13 2011
Pages: 204
Weight: 0.55
Height: 0.43 Width: 5.83 Depth: 8.27
Language: English
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.

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