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- Title
IASCF Constitution Review: A Time to Support Independent Standard Setting and Academic Representation.
- Authors
Street, Donna L.; Behn, Bruce K.
- Abstract
In November 2003, the Trustees of the International Accounting Standards Committee (IASC) Foundation initiated an intensive constitutional review. The IASC Foundation Constitution specifies operating procedures for both the Foundation and the International Accounting Standards Board (IASB). Given the constitutional provisions under review by the Trustees, it is possible that the IASB of the future may not include academic representation. For example, the current constitution requires that at least one of the nineteen Trustees and at least one of the fourteen Board members have an academic background.
- Subjects
INTERNATIONAL Accounting Standards Committee; INTERNATIONAL Accounting Standards Board; ACCOUNTING standards; TRUSTS &; trustees; ACCOUNTING laws; CONSTITUTIONS
- Publication
Journal of International Accounting Research, 2004, Vol 3, Issue 1, p1
- ISSN
1542-6297
- Publication type
Editorial
- DOI
10.2308/jiar.2004.3.1.xiii