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32. Keeping the Promise of Global Accounting Standards
- Author:
- Nicolas Véron
- Publication Date:
- 07-2011
- Content Type:
- Policy Brief
- Institution:
- The Polish Institute of International Affairs
- Abstract:
- Accounting is a fundamental underpinning of capital markets, and the worldwide spread of International Financial Reporting Standards (IFRS) marks one of the most advanced attempts to develop globally consistent financial rules. The financial crisis has generated heated debates on the economic role of fair value accounting and other IFRS principles. Underlying these controversies are differing views about the mission and governance of accounting standard-setters, and how standards interact with other public policy instruments. The absence of relevant precedents for the unique institutional features of the IFRS Foundation, the global standard-setting organization, makes choices more difficult.The IFRS' defining promise is crossborder comparability of financial statements, but the aim of global harmonization will not be fully achieved in the next few years. Given the varying pace and modalities of local IFRS adoption, the IFRS Foundation must focus on the quality of its standards and the integrity of its brand. Standardsetting should serve investors' information needs, leaving other public-policy goals to be met through local assessment by individual jurisdictions. The foundation's governance and funding framework should strengthen its accountability to the global investor community. Active monitoring of local endorsement and implementation practices should encourage the gradual convergence of “IFRS dialects” towards a true single global reporting language.
- Topic:
- Economics, Globalization, International Trade and Finance, and Markets
33. European Neighbourhood Policy: How to Reconcile EU's Offer with Neighbour's Expectations?
- Author:
- Beata Wojna and Monika Arcipowska
- Publication Date:
- 11-2011
- Content Type:
- Policy Brief
- Institution:
- The Polish Institute of International Affairs
- Abstract:
- Since its launch in 2004, the ENP has succeeded in bringing about a strengthening of economic relations, especially trade, between the EU and its neighbours. However, the political record of the seven-year implementation of this policy is relatively poor. The violent, unprecedented socio-political changes in North Africa and the Middle East, which started in January 2011, revealed weaknesses and problems in the European policy towards its southern neighbours as developed in the framework of the Barcelona Process and the Union for the Mediterranean. Arab spring has shown that the EU support to introduce political reforms and to build and consolidate democracy in the southern neighbouring countries has yielded very limited results. The Eastern Partnership seems to be one of the few positive manifestations of the European Neighbourhood Policy's evolution in recent years but is not free from problems. The most tell-tale sign of the Eastern Partnership's deficiencies is a palpable relapse in democratisation.
- Topic:
- Foreign Policy, Economics, International Trade and Finance, and Regional Cooperation
- Political Geography:
- Africa, Europe, and Middle East
34. Not (yet) an Energy Revolution. India between Climate Change Mitigation and Development Imperatives
- Author:
- Lidia Puka
- Publication Date:
- 10-2011
- Content Type:
- Policy Brief
- Institution:
- The Polish Institute of International Affairs
- Abstract:
- Indian decisions regarding the country's energy mix have global consequences. For this reason it is of paramount importance whether Indian declarations to take on climate change mitigation efforts could, indeed, mean a shift away from a fossil fuels-dominated energy mix and towards the deployment of renewable energy sources.
- Topic:
- Climate Change, Demographics, Development, Economics, and Energy Policy
- Political Geography:
- Asia
35. Between Revolution and Stagnation: Perspectives for Belarus
- Author:
- Anna Maria Dyner
- Publication Date:
- 08-2011
- Content Type:
- Policy Brief
- Institution:
- The Polish Institute of International Affairs
- Abstract:
- Belarus faces a serious economic and financial crisis, which may have a significant impact on the political transformation of that country. Because of increases in living costs, which are part of the aftermath of the devaluation of the Belarusian ruble and rapidly rising inflation, an explosion of mass public protests is forecast for the autumn. However, it is not expected that the protests will bring about a rapid (pro-European) turn in the political situation in Belarus. Moreover, the weakness of the opposition, which after the presidential election of 2010 became even more divided than before and still has no charismatic leader, is not propitious to radical, pro-European changes.
- Topic:
- Economics, Social Stratification, and Financial Crisis
- Political Geography:
- Europe and Asia
36. Turkey and Democratization in the Arab World: Between an Inspiration and a Model
- Author:
- Karol Kujawa
- Publication Date:
- 08-2011
- Content Type:
- Policy Brief
- Institution:
- The Polish Institute of International Affairs
- Abstract:
- For several months, we have witnessed rapid change in the countries of North Africa. Researchers and politicians have raised questions about the future of Arab countries once the revolution has run its course. Will the new authorities attempt to build a theocratic state or will they follow the example of Turkey and implement democratic reforms? The latter choice is becoming increasingly popular in the Arab world. This article will address the key questions that come up in connection with Turkey and Arab countries, including: the source of Turkey's popularity in the Arab world, what do they have in common, what divides them and, finally, whether Turkey could become a model for Arab countries.
- Topic:
- Democratization, Development, Economics, and Islam
- Political Geography:
- Africa, Turkey, Asia, and Arabia
37. Ten years of the Euro-Mediterranean Partnership - accomplishments and prospects
- Author:
- Agata Kołakowska
- Publication Date:
- 10-2006
- Content Type:
- Working Paper
- Institution:
- The Polish Institute of International Affairs
- Abstract:
- Ever since the European Economic Community came into being in the late 1950s, the member countries have always shared a belief that development of economic cooperation, especially through trade, is crucial to fostering good relations with Arab world nations. It was, however, essential to define the kind of cooperation that was to be pursued with countries which were then French colonies and enjoyed trade privileges. The first association agreements were concluded with the three Maghreb states in 1969. As time went by the EEC hammered out a more integrated approach to the non-member countries of the Mediterranean Basin with cooperation focussed on economic and development-related matters—a policy that chimed with the expectations of all the partners. The idea of framing a long-range plan to establish a free-trade area was grounded in a belief in the necessity of enhancing mutual relations in fields that were likely to yield the biggest benefits.
- Topic:
- Economics, International Trade and Finance, and Regional Cooperation
- Political Geography:
- Europe
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