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@inproceedings{5649, author = {Pavlát, Vladislav}, address = {Praha}, booktitle = {Proceedings of the 4th International Scientiffic Conference IFRS: Global Rules and Local Use}, editor = {Irena Jindřichovská, Dana Kubíčková}, keywords = {IFRS standards; standards classification; barriers to standards implementation}, howpublished = {paměťový nosič}, language = {eng}, location = {Praha}, isbn = {978-80-906585-0-9}, pages = {97-104}, publisher = {Anglo-American University / Anglo-americká vysoká škola, o.p.s.}, title = {On Pitfalls of Standard-Setting}, year = {2016} }
TY - JOUR ID - 5649 AU - Pavlát, Vladislav PY - 2016 TI - On Pitfalls of Standard-Setting PB - Anglo-American University / Anglo-americká vysoká škola, o.p.s. CY - Praha SN - 9788090658509 KW - IFRS standards KW - standards classification KW - barriers to standards implementation N2 - The aim of this paper is to analyse actual questions about standard-setting and enforcement of international standards. The standards nature is highlighted in the first part of paper (par.1). Definitions of the concept of “standards”, the aim of standardis ation, standards quality, a nes, specific standards classification a role of standards is presented and standards as an important part of financial regulation are discussed. In par.2, standard-setting process is analysed. Topical theories about standard setting are briefly described. Principally, the standard-setting process is considered to be a type of complex “bargaining” processes. In Par.3, barriers to standard -setting are discussed and 5 “pitfalls” formulated and analysed: 1. Real economic processes w hich are to be standardised may change before a compromise on the final standards wording is found which prevents a standard to be implemented. 2. An irrational (individual and/or collective) behaviour – often due to an impact of media – prevents standards to be set up. 3. The absence of sanctions as a factor undermining the effectiveness of standards implementation. 4. Legal avoidance of standards. 5. High cost of standards implementation. A final discussion of negative impacts of economic, social, political, and other factors (such as lobbyism, corruption etc.) is presented and positive recommendations explained. ER -
PAVLÁT, Vladislav. On Pitfalls of Standard-Setting. In Irena Jindřichovská, Dana Kubíčková. \textit{Proceedings of the 4th International Scientiffic Conference IFRS: Global Rules and Local Use}. Praha: Anglo-American University / Anglo-americká vysoká škola, o.p.s., 2016, p.~97-104. ISBN~978-80-906585-0-9.
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