�Off balance sheet law�: Globalisation, accounting and democracy.

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Title

�Off balance sheet law�: Globalisation, accounting and democracy.

Content partner

Open Polytechnic

Collection

Open Polytechnic Repository

Description

National governments commonly facilitate neo-liberal globalisation by permitting private bodies to apply global commercial rules locally. The recent legislating of international financial reporting standards (IFRSs) in New Zealand is an important example of privatised lawmaking. IFRSs can be described as "off balance sheet law" because they do not appear on the statute books, yet have legal effects. This article draws on a broad conception of discursive democracy to demonstrate the fundamenta...

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Format

Research paper

Research format

Journal article

Date created

2007

Creator

Barrett, J.

URL

http://hdl.handle.net/11072/541

Related subjects

Accounting / Globalisation / Democracy / Privatised lawmaking / Accounting, Auditing and Accountability / Commercial and Contract Law

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