株式会社極東書店トップ ＞ 商品一覧 ＞ The Politics of Standard Setting : Reflections on the Legitimacy of Accounting Procedures in Europe.
商品詳細
The Politics of Standard Setting : Reflections on the Legitimacy of Accounting Procedures in Europe. 基準設定の政治－欧州の会計手続きの合法性の考察
・ISBN 978-3-631-62126-4 paper SFR 70.45
￥20,302.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
お気に入り
★★★
| 著者・編者 | Luthardt, Ulf Michael Thomas, |
|---|---|
| シリーズ | European University Studies: Series 5, Economics and Management |
| 出版社 | (P. Lang, SZ) |
| 出版年月 | 2012 |
| ページ数 | 201 pp. |
| 言語 | ENG |
| ニュース番号 | ＜592-573＞ |
解説
The European regulation of financial reporting has substantially changed. Both the contents of accounting standards and the regulatory framework governing the setting of these standards are novel. In particular, the transfer of legislative competencies to a privately organized body, the International Accounting Standards Board, is a major deviation from formerly established national practice. This study explores the way of private-public governance from a political perspective. Building on models of democracy, the book develops a procedural account of legitimate authority and subsequently evaluates the new governance regime.