| 54086 |
Creator |
32201025d863677274f80eabd78f60e6 |
| 54086 |
Creator |
a317e3676fbb9db869ceb9b4b118dd14 |
| 54086 |
Date |
2018 |
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Is Part Of |
repository |
| 54086 |
Is Part Of |
p17449499 |
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abstract |
We analyse the creation and development of the European Financial Reporting Advisory
Group (EFRAG), a key part of the EU endorsement mechanism for International Financial
Reporting Standards (IFRS), which was probably the first example of a dedicated IFRS
endorsement system. We discuss the historical background to the EU approach and we
analyse how EFRAG evolved over its early years up to the Maystadt reform. Our analysis
addresses its remit, its operational structure and financing and the key decisions
made in the endorsement process over this period. We find that while national standard-setters
had a limited role in the early stages, and EFRAG had limited resources, over time
the pressure to find more resources and to try to achieve a unified voice in the creating
of international standards have resulted in national standard-setters playing an ever-greater
role. Nonetheless, a single voice for Europe is not likely to be attained. |
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authorList |
authors |
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issue |
1 |
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status |
published |
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status |
peerReviewed |
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volume |
15 |
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type |
AcademicArticle |
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type |
Article |
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label |
Van Mourik, Carien and Walton, Peter (2018). The European IFRS Endorsement Process
- in Search of a Single Voice. Accounting in Europe, 15(1) pp. 1–32. |
| 54086 |
label |
Van Mourik, Carien and Walton, Peter (2018). The European IFRS Endorsement Process
- in Search of a Single Voice. Accounting in Europe, 15(1) pp. 1–32. |
| 54086 |
Publisher |
ext-82d97d3d46da72def3ef996d0ad0810c |
| 54086 |
Title |
The European IFRS Endorsement Process - in Search of a Single Voice |
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in dataset |
oro |