Chapter

The Accounting Standards Regime

Shawn Donnelly

in The Regimes of European Integration

Published in print July 2010 | ISBN: 9780199579402
Published online September 2010 | e-ISBN: 9780191723087 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780199579402.003.0010
The Accounting Standards Regime

Show Summary Details

Preview

This chapter shows how the EU decided to adopt International Accounting Standards (IAS) from the International Accounting Standards Board (IASB) as official EU reporting standards, after most countries had already done the same at the national level. It shows therefore that delegation beyond the state was still built on national norms that had recently changed.

Keywords: delegation; parallel regimes; private authority; IASB

Chapter.  7123 words. 

Subjects: European Union

Full text: subscription required

How to subscribe Recommend to my Librarian

Buy this work at Oxford University Press »

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.