Robert J. Kirsch

Southern Connecticut State University

New Haven, CT 06515

United States

  • Southern Connecticut State University

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The Role of Non-Governmental Organizations (NGOs) as Intermediaries of the European Union Decision to Adopt International Accounting Standards: 1973-2002

Accounting Historians Journal, Forthcoming
Number of pages: 79 Posted: 05 Sep 2015 Last Revised: 24 Jan 2017
Devrimi Kaya, Robert J. Kirsch and Klaus Henselmann
Ruhr University of Bochum, Southern Connecticut State University and University of Erlangen-Nürnberg (FAU)
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Abstract:

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Accounting History, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), Non-Governmental Organization (NGO), Fédération des Experts Comptables Européens (FEE), European Financial Reporting Advisory Group (EFRAG)