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On the Review of structure and effectiveness of the IFRS Foundation

Journal Contribution - Journal Article

Subtitle:the EAAs Financial Reporting Standards Committees view
In July 2015 the International Financial Reporting Standards (IFRS) Foundation launched its third five year review of its structure and effectiveness of the organisation. In a public call, the Trustees solicited stakeholders input on the relevance of IFRS Standards with respect to broadening the IFRS scope and to the impact of new technology, on the consistent application of IFRS and on the governance and funding of the International Accounting Standards Board and the IFRS Foundation. The European Accounting Association (EAA)s Financial Reporting Standards Committee responded to this request for views by submitting a comment letter based on research-informed opinions. This article provides an overview of this Review of Structure and Effectiveness of the IFRS Foundation and the EAAs opinions in response to this Review.
Journal: Accounting in Europe
ISSN: 1744-9480
Volume: 13
Pages: 285 - 294
Publication year:2016