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Original Articles

A Comment on ‘Delegation’

Pages 123-125 | Published online: 24 Jun 2010

References

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  • Colasse , B. and Pochet , C. 2009b . The genesis of the 2007 Conseil National de la Comptabilité: a case of institutional isomorphism? . Accounting in Europe , 6 ( 1/2 ) : 25 – 55 .
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  • Securities and Exchange Commission . 2003 . “ Policy statement: reaffirming the status of the FASB as a designated private-sector standard setter ” . In Release Nos. 33-8221; 34-47743; IC-26028; FR-70 dated 25 April (Washington, DC: Securities and Exchange Commission). Available at: http://www.sec.gov/rules/policy/33-8221.htm
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  • Zeff , S. A. 2007b . The SEC rules historical cost accounting: 1934 to the 1970s . Accounting and Business Research , : 49 – 62 . IAPF Special Issue

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