Didier Bensadon,
Nicolas Praquin
IFRS in a Global World
International and Critical Perspectives on Accounting
Paperback Engels 2018 9783319803012
Verwachte levertijd ongeveer 9 werkdagen
Samenvatting
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Specificaties
ISBN13:9783319803012
Taal:Engels
Bindwijze:paperback
Uitgever:Springer International Publishing
Lezersrecensies
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Inhoudsopgave
Critical Issues in International Accounting.- Economics and Accounting: As an Introduction to Jacques Richard's Works.- Accounting as a Social Construction.- Fair Value.- Accounting and Interlinking Fields.- National or Regional Implementation of the IFRS: Challenges and Prospects.- BRIC - Brazil, Russia, India, China.- MEDC - More Economically Developed Countries.- Emerging Countries.
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