June 2011
Intermediate to advanced
240 pages
5h 35m
English
Content preview from An Executive Guide to IFRS: Content, Costs and Benefits to Business
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Conclusion
This chapter has looked at how the IASB conducts its standard-setting business, and in particular how it consults widely with constituents as it formulates new standards. The analysis addresses how the individual can interact in the process, and how one can positively lobby the standard-setter. The chapter also includes details of support publications that will help the lobbyist!
1 I was amused when observing a meeting between the IASB and EFRAG to hear Sir David Tweedie use a similar argument about US adoption of IFRS. He said in effect worldwide convergence would come to an end if the US did not adopt. He presumably was not conscious of the parallel.
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