IFRS in a Global World
IFRS in a Global World: International and Critical Perspectives on Accounting
Springer | Accounting, Auditing & Taxation | June 14, 2016 | ISBN-10: 3319282239 | 434 pages | pdf | 4.9 mb
Springer | Accounting, Auditing & Taxation | June 14, 2016 | ISBN-10: 3319282239 | 434 pages | pdf | 4.9 mb
Editors: Bensadon, Didier, Praquin, Nicolas (Eds.)
Presents an analytical comparative perspective of IFRS across a wide array of nations and accounting systems
Includes discussion on social and political ramifications of accounting practices
Provides a nuanced understanding of the progressive implementation of international accounting standards and their implications
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.
Number of Illustrations and Tables
43 b/w illustrations, 18 illustrations in colour
Topics
Business Taxation/Tax Law
Commercial Law
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