Bibliographic Details
| Title: |
New IFRS Research Centre: Hope for More Evidence-Informed Standards. |
| Authors: |
Cole, Cathy J. |
| Source: |
Journal of Corporate Accounting & Finance (Wiley); Sep/Oct2014, Vol. 25 Issue 6, p29-34, 6p, 2 Charts |
| Subject Terms: |
ACCOUNTING standards, FINANCIAL statements, AUDITING standards, ACCOUNTING |
| Company/Entity: |
INTERNATIONAL Accounting Standards Board |
| Abstract: |
As the International Accounting Standards Board (IASB) moves into the middle of its second decade, it has launched a new IFRS Research Centre to provide research support for its standards-setting activities. This is a welcomed development. It is part of a more formalized structure for providing research support for the IASB's standards-setting activities-and advancing an evidence-based approach to developing new reporting standards. The author of this article believes that the existence of a more well-defined and organized forum for communicating research and soliciting input, such as the Research Centre, should benefit all the IASB's constituencies. And while there is no guarantee that it will speed convergence, it is a good step forward. © 2014 Wiley Periodicals, Inc. [ABSTRACT FROM AUTHOR] |
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