Interpreting IFRS: The Evolving Role of Agenda Decisions

This study examines the evolution of the interpretative support provided by the IFRS Interpretations Committee (IC), the interpretative body of the International Accounting Standards Board (IASB), over the period 2002–2019. The study focuses on its most frequent output, agenda decisions (ADs), which...

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Veröffentlicht in:	Abacus (Sydney) 2024-06, Vol.60 (2), p.205-235
Hauptverfasser:	Ramassa, Paola, Quagli, Alberto
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting standards Agenda decisions Consequential legitimacy Due process IFRIC IFRS interpretation International Financial Reporting Standards Legitimacy Standard setting
Online-Zugang:	Volltext
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