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Friday, 20th November 2015

IFRS Endorsement Criteria in Relation to IFRS 9

Source: Directorate-General for Internal Policies (EU)

Abstract:

IAS Regulation 1606/2002 introduces three criteria for the endorsement of an international accounting standard, a ‘true and fair view’ criterion, qualitative criteria, and a ‘European public good’ criterion. In this study, these criteria are described against the background of European accounting law and academic accounting research. Then, the paper evaluates whether the new IFRS 9 [International Financial Reporting Standards] standard on accounting for financial instruments meets these criteria. We conclude that the standard cannot reasonably be rejected on grounds of the IAS Regulation.

 

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Having begun his career in academic libraries, Adrian Janes has subsequently worked extensively in public libraries, chiefly in enquiry work as an Information Services librarian. In this role he has had particular responsibility for information from both the UK Government and the European Union. He wrote a detailed report on sources for the latter which was published by FreePint in 2007, and has contributed articles to FreePint and ResourceShelf. He is involved in training in information literacy and the use of online reference resources.

A Contributing Editor to DocuTicker, he also write reviews for Pennyblackmusic.

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