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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/10398

Title: The (non)involvement in the IASB due process of standard setting - The view from Belgian preparers
Authors: Jorissen, Ann
LYBAERT, Nadine
ORENS, Raf
Van der Tas, Leo
Issue Date: 2009
Citation: the Annual Workshop on Accounting in Europe, 5, Catania, 10-11 September 2009.
Abstract: This paper aims to examine the participation of Belgian firms in the IASB due process of standard setting. Providing insights into the reasons for (non-)participation and the perceived effectiveness of the methods for participation are important issues in understanding and evaluating the IASB due process of standard setting. Based on a survey conducted among Belgian public and private firms applying IFRS, we find that many firms are unconscious about the various methods available to react on IASB proposals. We also observe that a majority of respondents finds reacting on the various proposals as quite ineffective. In addition, time and financial constraints impede firms to make contributions in the IASB due process of standard setting.
URI: http://hdl.handle.net/1942/10398
Category: C2
Type: Conference Material
Appears in Collections: Research publications

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