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:
The Accounting Standards Regime

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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

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