Abstract
The subject of this chapter is the International Accounting Standards Board (IASB). In recent years the IASB has become a very important actor in European financial reporting. How this came about and the role that the IASB now plays in Europe is explained in the next chapter. The present chapter sets the scene for the succeeding chapter by presenting a detailed analysis of the IASB, covering its objectives, organisation, operations and achievements.
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© 2004 John Flower
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Flower, J. (2004). The IASB and Globalisation. In: European Financial Reporting. Palgrave Macmillan, London. https://doi.org/10.1057/9780230628106_6
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DOI: https://doi.org/10.1057/9780230628106_6
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-40072-0
Online ISBN: 978-0-230-62810-6
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