Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs

• Autores: Ronita Ram, Susan Newberry
• Localización: Abacus: A journal of accounting, finance and business studies, ISSN 0001-3072, Vol. 53, Nº 4, 2017, págs. 485-512
• Idioma: inglés
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• Resumen

  • Features of rational decision making (such as agenda entrance criteria and statement of jurisdiction) barely conceal the complexity of international accounting standard setting. In 2003, when the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) project achieved agenda entrance, the International Accounting Standards Board's (IASB) jurisdiction was to develop, ‘a single set of … accounting standards … to help participants in the world's capital markets’. Drawing on interviewees' recollections and other material, this study of how the project achieved agenda entrance finds within-IASB opposition to the project, arguing it was outside the IASB's jurisdiction that dissolved with the realisation that the IASB's jurisdiction would be changed to encompass the project.