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IFRS in a global worldinternational ...

Bensadon, Didier.

IFRS in a global worldinternational and critical perspectives on accounting /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	IFRS in a global worldedited by Didier Bensadon, Nicolas Praquin.
其他題名:	international and critical perspectives on accounting /
其他作者:	Bensadon, Didier.
出版者:	Cham :Springer International Publishing :2016.
面頁冊數:	lviii, 434 p. :ill., digital ;24 cm.
Contained By:	Springer eBooks
標題:	Financial statementsStandards.
電子資源:	http://dx.doi.org/10.1007/978-3-319-28225-1
ISBN:	9783319282251$q(electronic bk.)

IFRS in a global worldinternational and critical perspectives on accounting /
IFRS in a global worldinternational and critical perspectives on accounting /[electronic resource] :edited by Didier Bensadon, Nicolas Praquin. - Cham :Springer International Publishing :2016. - lviii, 434 p. :ill., digital ;24 cm.

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.

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.

ISBN: 9783319282251$q(electronic bk.)

Standard No.: 10.1007/978-3-319-28225-1doiSubjects--Topical Terms:

231835
Financial statements
--Standards.

LC Class. No.: HF5626

Dewey Class. No.: 657.320218

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