文档介绍：Else_IAS- 3/22/2006 8:36 PM Page i
International Accounting
Standards, Regulations, and
Financial Reporting
Edited by
Greg N. Gregoriou and Mohamed Gaber
AMSTERDAM ● BOSTON ● HEIDELBERG ● LONDON ● NEW YORK ● OXFORD i
PARIS ● SAN DIEGO ● SAN FRANCISCO ● SINGAPORE ● SYDNEY ● TOKYO
Else_IAS- 3/22/2006 8:36 PM Page ii
Elsevier
Linacre House, Jordan Hill, Oxford OX2 8DP
30 Corporate Drive, Suite 400, Burlington, MA 01803, USA
First edition 2006
Copyright © 2006, Elsevier Ltd. All rights reserved
No part of this publication may be reproduced, stored in a retrieval system
or transmitted in any form or by any means electronic, mechanical, photocopying,
recording or otherwise without the prior written permission of the publisher
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A catalogue record for this book is available from the British Library
Library of Congress Cataloguing in Publication Data Control Number: 2006922981
ISBN–13: 978-0-7506-6983-2
ISBN–10: 0-7506-6983-7
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our web site at http://books.
Typeset by Macmillan India
Printed and bound in herlands
0607080910**********
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Contents
About the editors xiii
About the contributors xiv
1 Lobbying towards a global standard setter – do national
characteristics matter? An analysis of ment
letters written to the IASB 1
Ann Jorissen, Nadine Lybaert, and Katrien Van de Poel
Introduction 3
Literature review and hypotheses development 5
Literature revie